SEC Comment Letter for AFLAC INC (AFL) (CIK 0000004977) (AFL) — Aug 7, 2014
AFLAC INC (AFL) (CIK 0000004977)
Date: Aug. 7, 2014 · CIK: 0000004977 · Accession: 0000000000-14-040092
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-07434
Letter
August 7 , 2014 Via E -mail Mr. Kriss Cloninger III President, Chief Financial Officer , Treasurer and Director Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999
Re: Aflac Incorporated Form 10-K for the Year Ended December 31 , 2013 Filed February 27 , 201 4 File No. 001-07434
Dear M r. Cloninger :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim B. Rosenberg
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August 7 , 2014 Via E -mail Mr. Kriss Cloninger III President, Chief Financial Officer , Treasurer and Director Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999 Re: Aflac Incorporated Form 10-K for the Year Ended December 31 , 2013 Filed February 27 , 201 4 File No. 001-07434 Dear M r. Cloninger : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant