FEDERAL LIFE GROUP, INC.
3750 West Deerfield Road
Riverwoods, Illinois 60015

 

 

 

November 2, 2018

 

 

 

VIA EMAIL AND EDGAR

 

Division of Corporation Finance
Office of Healthcare and Insurance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

 

Attention: Mr. Joseph McCann

 

Re:

Federal Life Group, Inc. Registration Statement on Form S-1 File No. 333- 227790

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 10:00 a.m. on November 6, 2018, or as soon thereafter as is practicable.

 

Please contact Wesley R. Kelso, of Stevens & Lee, P.C. at (610) 478-2242 with any questions you may have concerning this request.

 

	Very truly yours,
	FEDERAL LIFE GROUP, INC.
	By:	/s/ A. William S. Austin
	Name:	William S. Austin
	Title:	President and
		Chief Executive Officer

 

 

WRK