SECURITIES AND EXCHANGE COMMISSION
 
Washington, D.C.  20549
 
FORM 15
 
Certification and Notice of Termination of Registration under
Section 12(g) of the Securities Exchange Act of 1934 or
Suspension of Duty to File Reports Under Sections 13 and
15(d) of the Securities Exchange Act of 1934.
 
Commission File Number   1-6026
 

The Midland Company
(Exact name of registrant as specified in its charter)

7000 Midland Boulevard, Amelia, Ohio 45102-2607
(513) 943-7100
(Address, including zip code, and telephone number,
including area code, of registrant’s principal executive offices)

Common Stock, no par value
(Title of each class of securities covered by this Form)

none
(Titles of all other classes of securities for which a duty
to file reports under Section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

 
 
Rule 12g-4(a)(1)(i)
x
Rule 12h-3(b)(1)(ii)
¨
 
Rule 12g-4(a)(1)(ii)
¨
Rule 12h-3(b)(2)(i)
¨
 
Rule 12g-4(a)(2)(i)
¨
Rule 12h-3(b)(2)(ii)
¨
 
Rule 12g-4(a)(2)(ii)
¨
Rule 15d-6
¨
 
Rule 12h-3(b)(1)(i)
x
   

Approximate number of holders of record as of the certification or notice date:  1
 
Pursuant to the requirements of the Securities Exchange Act of 1934, The Midland Company has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.
 
  THE MIDLAND COMPANY  
       
Date:  April 3, 2008
By:
/s/ W. Todd Gray  
    W. Todd Gray  
    Executive Vice President and  
    Chief Financial Officer  

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