SEC Comment Letter for AFLAC (AFL) — Apr 28, 2026
AFLAC INC
Date: April 28, 2026 · CIK: 0000004977 · Accession: 0000000000-26-004329
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295257
Letter
Re: Aflac Incorporated Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295257 Dear Daniel P. Amos:
April 28, 2026
Daniel P. Amos Chief Executive Officer Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999
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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Dwight Yoo, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 28, 2026 Daniel P. Amos Chief Executive Officer Aflac Incorporated 1932 Wynnton Road Columbus, GA 31999 Re: Aflac Incorporated Registration Statement on Form S-3 Filed April 23, 2026 File No. 333-295257 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Dwight Yoo, Esq. </TEXT> </DOCUMENT>