FREDERICK W. DREHER DIRECT DIAL: 215.979.1234 PERSONAL FAX: 215.979.1213 E-MAIL: fwdreher@duanemorris.com July 9, 2009
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DUANE MORRIS | FIRM and AFFILIATE OFFICES NEW YORK LONDON SINGAPORE LOS ANGELES CHICAGO HOUSTON HANOI PHILADELPHIA SAN DIEGO SAN FRANCISCO BALTIMORE BOSTON WASHINGTON, DC LAS VEGAS ATLANTA MIAMI PITTSBURGH NEWARK BOCA RATON WILMINGTON CHERRY HILL PRINCETON LAKE TAHOE HO CHI MINH CITY |
VIA FAX (202) 772-9198
Vanessa Robertson, Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Donegal Group Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 12, 2009 File Number: 000-15341 |
Dear Ms. Robertson:
On behalf of Donegal Group Inc., we hereby acknowledge the receipt of Mr. Rosenberg’s July 2,
2009 letter to Jeffrey D. Miller, Senior Vice President and Chief Financial Officer of Donegal
Group Inc. We advise the staff that Donegal Group Inc. will file a detailed response letter within
the requested 10 business days.
| Sincerely, |
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| /s/ Frederick W. Dreher | ||||
| Frederick W. Dreher | ||||
FWD:am |
| cc: | Donald H. Nikolaus Jeffrey D. Miller |
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| Duane Morris llp | ||||
| 30 South 17th Street PHILADELPHIA, PA 19103-4196 | PHONE: 215.979.1000 FAX: 215.979.1020 | |||