May 11, 2006
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
Mail Stop 6010
United States Securities and Exchange Commission
100 First Street N. E.
Washington, D.C. 20549
Re: | UnumProvident Corporation |
Form 10-K for the fiscal year ended December 31, 2005
Filed March 3, 2006
File Number 001-11294
Dear Mr. Rosenberg:
Regarding your letter dated April 28, 2006, we respectfully request that we be allowed until May 26 to respond to your comments. Because we received your letter shortly before the release of our quarterly earnings, the filing of our first quarter Form 10-Q, and our May 16th and 17th board of directors’ and annual shareholder meetings, we have not had an adequate amount of time to properly address your comments. We did make the requested revisions raised in your Comment 3 concerning our cash flow statement in our Form 10-Q for the quarter ended March 31, 2006.
If this extension is not acceptable, please contact me at 423-294-1309.
Sincerely, |
/s/ Robert C. Greving |
Robert C. Greving |
Executive Vice President, Chief Financial Officer and Chief Actuary |
CC: | Keira Ino |
Division of Corporation Finance
United States Securities and Exchange Commission
Lisa Vanjoske
Division of Corporation Finance
United States Securities and Exchange Commission