In Wright v. Cincinnati Ins. Co., Montgomery App. No. 19802, 2003 Ohio 4201, the insurer, The Cincinnati Insurance Company, argued that the phrase "persons liable to the insured" included not only a tortfeasor but also an insurance company providing UIM coverage. The Wright court rejected this argument, concluding it was "not logical given the language of the statute." The court explained: "Even if we were to construe 'persons liable to the insured' to include insurance companies providing underinsured motorist coverage, the statute former R.C. 3937.18(A)(2), now R.C. 3937.18(C) requires setoff of amounts available to the insured under insurance policies covering persons liable to the insured. An insurance company is not covered by a policy, it issues a policy. Therefore, we cannot read the statute to require setoff of amounts available from other underinsured motorist providers." Wright at P20.