GREER, HERZ & ADAMS, L.L.P.
A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS
ATTORNEYS AT LAW
| SEAN A. MONTICELLO | One Moody Plaza, 18th Floor | |
| 409.797.3247 | Galveston, Texas 77550 | |
| 866.422.3169 fax | www.greerherz.com | |
| smonticello@greerherz.com |
June 24, 2016
| Mr. Jim B. Rosenberg | Via EDGAR |
Senior Assistant Chief Accountant
Office of Healthcare and Insurance
United States Securities and Exchange Commission
Mail Stop 4720
Washington, D.C. 20549
| RE: | American National Insurance Company |
| SEC Staff Comment Letter Dated June 16, 2016 |
| File No. 001-34280 |
Dear Mr. Rosenberg:
On behalf of American National Insurance Company, we respectfully request an extension of five business days to respond to the above-referenced comment letter. We would greatly appreciate the SEC Staff’s willingness to accommodate this request.
If you have any questions about this request, please contact me at (409) 797-3247.
| Sincerely, |
| /s/ Sean A. Monticello |
| Sean A. Monticello |
SAM/jam
| GALVESTON | BAY AREA HOUSTON | HOUSTON | ||||||
| One Moody Plaza, 18th Floor Galveston, Texas 77550 |
2525 South Shore Blvd., Suite 203 League City, Texas 77573 |
700 Milam, Suite 1300 Houston, Texas 77002 | ||||||
| 409.797.3200 | 281.480.5278 | 713.655.1571 (By Appointment Only) |