KPMG
2500 Ruan Center Telephone 515 288 7465
666 Grand Avenue Fax 515 280 3202
Des Moines, IA 50309
October 19, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We are currently the principal accountants for EMC Insurance Group Inc. and,
under the date of February 24, 2000, we reported on the consolidated financial
statements of EMC Insurance Group Inc. and subsidiaries as of and for the years
ended December 31, 1999 and 1998. On October 18, 2000, we were notified by the
Board of Directors of EMC Insurance Group Inc. that we would be dismissed at
the completion of our December 31, 2000 audit. We have read EMC Insurance
Group Inc.'s statements included under Item 4 of its Form 8-K dated October 19,
2000, and we agree with such statements therein insofar as they relate to KPMG
LLP.
/s/ KPMG LLP
KPMG LLP
