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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950134-07-018229.txt : 20071119
<SEC-HEADER>0000950134-07-018229.hdr.sgml : 20071119
<ACCEPTANCE-DATETIME>20070814162919
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-07-018229
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERISAFE INC
		CENTRAL INDEX KEY:			0001018979
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				752069407
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2301 HIGHWAY 190 WEST
		CITY:			DERIDDER
		STATE:			LA
		ZIP:			70634
		BUSINESS PHONE:		337-463-9052

	MAIL ADDRESS:	
		STREET 1:		2301 HIGHWAY 190 WEST
		CITY:			DERIDDER
		STATE:			LA
		ZIP:			70634
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 8pt; margin-top: 12pt">(214)&nbsp;969-3766<BR>
jeobannon@jonesday.com
</DIV>

<DIV align="center">
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<TR valign="bottom">
    <TD align="left" valign="top">956555-010005
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">August&nbsp;14, 2007
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>
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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ms.&nbsp;Ibolya Ignat<BR>
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Mailstop 6010<BR>
Washington, D.C. 20549

</DIV>

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<TR>
    <TD width="3%"></TD>
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    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>AMERISAFE, Inc.<br>
Form&nbsp;10-K for Fiscal Year Ended December&nbsp;31, 2006<br>
Filed on March&nbsp;5, 2007<br>
<U>File No.&nbsp;001-12251&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Ignat:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are counsel to AMERISAFE, Inc. (the &#147;Company&#148;), and we are assisting the Company in
connection with its response to the Staff&#146;s comments in its letter dated June&nbsp;22, 2007. On behalf
of the Company, we also confirm the receipt by the Company of additional comments from the Staff in
a telephone conversation on July&nbsp;25, 2007, between Ms.&nbsp;Ignat and Geoff Banta, the Company&#146;s Chief
Financial Officer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company presently expects that it will be in a position to respond to the Staff&#146;s comments
on or about Wednesday, August&nbsp;22, 2007.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any questions, please do not hesitate to contact me at (214)&nbsp;969-3766, or by
facsimile at (214)&nbsp;969-5100.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 48%; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 48%; margin-top: 6pt">/s/ James E. O&#146;Bannon
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 48%; margin-top: 6pt">James E. O&#146;Bannon
</DIV>


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    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Geoffrey R. Banta, AMERISAFE, Inc.<br>
Todd Walker, AMERISAFE, Inc.</TD>
</TR>
</TABLE>
</DIV>


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