September 9, 2024
Jeffrey D. Miller
Executive Vice President and Chief Financial Officer
Donegal Group Inc.
1195 River Road
Marietta, PA 17547
Re: Donegal Group Inc.
Registration Statement on Form S-3
Filed August 30, 2024
File No. 333-281858
Dear Jeffrey D. Miller:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact John Stickel at 202-551-3324 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance