SEC Comment Letter 0000000000-23-008707 to AFLAC INC (AFL) (CIK 0000004977) (AFL)
AFLAC INC (AFL) (CIK 0000004977)
Date: Aug. 10, 2023 · CIK: 0000004977 · Accession: 0000000000-23-008707
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File numbers found in text: 333-273722
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United States securities and exchange commission logo
August 10, 2023
Daniel P. Amos
Chairman and Chief Executive Officer
Aflac Incorporated
1932 Wynnton Road
Columbus, Georgia 31999
Re:Aflac Incorporated
Registration Statement on Form S-3
Filed August 4, 2023
File No. 333-273722
Dear Daniel P. Amos:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact John Stickel at 202-551-3324 or Christian Windsor, Legal Branch Chief,
at 202-551-3419 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance