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<SEC-DOCUMENT>0000008177-09-000004.txt : 20090608
<SEC-HEADER>0000008177-09-000004.hdr.sgml : 20090608
<ACCEPTANCE-DATETIME>20090316104255
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ACCESSION NUMBER:		0000008177-09-000004
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090316

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATLANTIC AMERICAN CORP
		CENTRAL INDEX KEY:			0000008177
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				581027114
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4370 PEACHTREE RD NE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30319
		BUSINESS PHONE:		4042665500

	MAIL ADDRESS:	
		STREET 1:		4370 PEACHTREE ROAD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30319
</SEC-HEADER>
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SEC Letter
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<p><font face="times new roman, serif" size=2><i><b><u>VIA EDGAR</u></b></i></font></p>
<p><font face="times new roman, serif" size=2>March 16, 2009</font></p>

<BR>
<p><font face="times new roman, serif" size=2>Mr. Jim B. Rosenberg<BR>
Senior Assistant Chief Accountant<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.E., Mail Stop 6010<BR>
Washington, D.C.  20549</font></p>

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<td valign=top><font face="times new roman, serif" size=2>Re:<BR>&nbsp;<BR>&nbsp;<BR>&nbsp;</font></td>
<td><font face="times new roman, serif" size=2>Atlantic American Corporation<BR>Form 10-K for fiscal year ended December 31, 2007<BR>
Filed March 31, 2008<BR>File No. 0-03722</font></td>
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<BR><BR><BR><BR><BR>




<p><font face="times new roman, serif" size=2>Dear Mr. Rosenberg:</font></p>

<p align=justify><font face="times new roman, serif" size=2>As per our discussion with
Mr. Frank Wyman, Atlantic American Corporation (&#147;we&#148; or the
&#147;Company&#148;) anticipate providing to the staff of the Division of
Corporation Finance of the Securities and Exchange Commission (the
&#147;Commission&#148;) a draft copy of our proposed 2008 Form 10-K disclosure
with respect to the matter which we have previously discussed and was first
subject to comment on August 28, 2008. We currently anticipate providing that
draft copy to the Commission no later than Tuesday, March 24, 2009.</font></p>

<p align=justify><font face="times new roman, serif" size=2>Thank you for your
attention to this matter and please contact me at (404) 266-5501 should you have
any further questions or comments. </font></p>


<p align=justify><font face="times new roman, serif" size=2>Sincerely,<BR><BR>
/s/ John G. Sample, Jr.<BR><BR>
John G. Sample, Jr.<BR>
Senior Vice President and <BR>
Chief Financial Officer</font></p>




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<td><font face="times new roman, serif" size=2>cc:<BR>&nbsp;<BR>&nbsp;</font></td>
<td><font face="times new roman, serif" size=2>Hilton H. Howell, Jr., CEO, Atlantic American Corporation<BR>
Audit Committee, Atlantic American Corporation<BR>
BDO Seidman LLP</font></td>
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