[Jones Day Letterhead]
(214) 969-3766
jeobannon@jonesday.com
jeobannon@jonesday.com
956555-010005 | July 10, 2007 |
Ms. Ibolya Ignat
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 6010
Washington, D.C. 20549
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mailstop 6010
Washington, D.C. 20549
Re: | AMERISAFE, Inc. | |
Form 10-K for Fiscal Year Ended December 31, 2006 | ||
Filed on March 5, 2007 | ||
File No. 001-12251 |
Dear Ms. Ignat:
On behalf of AMERISAFE, Inc. (the “Company”), we want to confirm receipt of the Staff’s comment letter dated June 22, 2007.
The Company has not yet completed the analysis required to respond to the Staff’s comments. The Company presently expects that it will be in a position to respond to these comments on or about Monday, July 16, 2007.
If you have any questions, please do not hesitate to contact me at (214) 969-3766, or by facsimile at (214) 969-5100.
Very truly yours, | ||||
/s/ James E. O’Bannon | ||||
James E. O’Bannon | ||||
cc: | Geoffrey R. Banta, AMERISAFE, Inc. | |
Todd Walker, AMERISAFE, Inc. |