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<SEC-DOCUMENT>0000008177-09-000006.txt : 20090608
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ACCESSION NUMBER:		0000008177-09-000006
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090324

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
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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 24, 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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<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>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
behalf of Atlantic American Corporation (&#147;we&#148; or the
&#147;Company&#148;), as communicated in our letter of March 16, 2009 and as
discussed with Mr. Frank Wyman on January 15, 2009, we are providing to the
staff of the Division of Corporation Finance (the &#147;Staff&#148;) of the
Securities and Exchange Commission (the &#147;Commission&#148;), in advance of filing with the Commission our currently proposed
draft 2008 Form 10-K (the "2008 Form 10-K") disclosures relative to the matters first subject to Staff
comment on August 28, 2008. </font></p>

<p align=justify><font face="times new roman, serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Proposed revisions to the Company's disclosure
resultant from the Staff&#146;s comments are indicated as underlined in each of the
attached exhibits. </font></p>

<p align=justify><font face="times new roman, serif" size=2>The exhibits are as follows:<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit 1--Proposed draft disclosure of Part I, Item 1. Business--Reserves<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit 2--Proposed draft disclosure of Part II, Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations, Underwriting Results, American Southern<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit 3--Proposed draft disclosure of Part II, Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations, Underwriting Results, Bankers Fidelity<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit 4--Proposed draft accounting policy of Part II, Item 8. Financial Statements and Supplementary Data, Notes to
Consolidated Financial Statements, Note 1. Summary of Significant Accounting Policies, Premium Revenue and Cost Recognition<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit
5&#151;Proposed quarterly financial information of Part II, Item 8. Financial
Statements and Supplementary Data, Notes to Consolidated Financial Statements,
Note 18. Quarterly Financial Information (Unaudited)</FONT></P>

<p align=justify><font face="times new roman, serif" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to our telephone discussions, please remain advised that the proposed disclosure revisions remain in "draft" form, are subject to the comment
 and input of the Company's advisors and have not yet been approved for inclusion in the Company's 2008 Form 10-K by the Company's audit committee.  As such, the proposed disclosure revisions may ultimately
be further revised.</font></p>







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 <p align=justify><font face="times new roman, serif" size=2>Please contact me at (404)
266-5501 in connection with any questions or comments relating to this letter or
other filings by the Company. Thank you for your attention to this matter. </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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