SEC Comment Letter for AFLAC INC (AFL) (CIK 0000004977) (AFL) — Jun 29, 2016

AFLAC INC (AFL) (CIK 0000004977)
Date: June 29, 2016 · CIK: 0000004977 · Accession: 0000000000-16-082561

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-07434

Date

June 29, 2016

Author

/s/ Sharon Blume

Form

UPLOAD

Company

AFLAC INC (AFL) (CIK 0000004977)

Letter

Mail Stop 4720 June 29, 2016 Via E -mail Frederick J. Crawford Executive Vice President and Chief Financial Officer Aflac Incorporated 32 Wynnton Road Columbus, Georgia 31999

Re: Aflac Incorporated Form 10-K for the Fis cal Year Ended December 31, 2015 Filed February 25, 2016 File No. 001-07434

Dear Mr. Crawford :

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 feder al securities laws 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 ru les require.

Sincerely,
/s/ Sharon Blume

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Mail Stop 4720

June 29, 2016

Via E -mail
Frederick J. Crawford
Executive Vice President and Chief Financial Officer
Aflac Incorporated
32 Wynnton Road
Columbus, Georgia   31999

Re: Aflac Incorporated
 Form 10-K for the Fis cal Year Ended December 31, 2015
Filed February 25, 2016
File No. 001-07434

Dear Mr. Crawford :

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
feder al securities laws 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 ru les require.

Sincerely,

 /s/ Sharon Blume

        Sharon Blume
Accounting Branch Chief
Office of Healthcare and Insurance

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