SEC Comment Letter for AFLAC INC (AFL) (CIK 0000004977) (AFL) — Jun 15, 2011
AFLAC INC (AFL) (CIK 0000004977)
Date: June 15, 2011 · CIK: 0000004977 · Accession: 0000000000-11-036729
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-07434
Letter
June 15, 2011 Via E-mail Ms. June Howard Senior Vice President and Chief Accounting Officer Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999
Re: Aflac Incorporated Form 10-K for the Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-07434
Dear Ms. Howard:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Gus Rodriguez
Accounting Branch Chief
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June 15, 2011 Via E-mail Ms. June Howard Senior Vice President and Chief Accounting Officer Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999 Re: Aflac Incorporated Form 10-K for the Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-07434 Dear Ms. Howard: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Gus Rodriguez Accounting Branch Chief