SEC Company Response from AFLAC INC (AFL) (CIK 0000004977) (AFL) — Aug 31, 2023

AFLAC INC (AFL) (CIK 0000004977)
Date: Aug. 31, 2023 · CIK: 0000004977 · Accession: 0001104659-23-097061

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File numbers found in text: 333-273722

Date

August 31, 2023

Author

/s/ Peter L. Summers

Form

CORRESP

Company

AFLAC INC (AFL) (CIK 0000004977)

Letter

Re: Aflac Incorporated

August 31, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Stickel, Christian Windsor

VIA EDGAR

Registration Statement on Form S-3

File No. 333-273722

Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Aflac Incorporated hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), be accelerated and that such Registration Statement be declared effective at 4:00 p.m. Eastern Time on Tuesday, September 5, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Sidley Austin LLP, by calling Robert A. Ryan at (212) 839-5931.

Thank you for your assistance in this matter.

Very truly yours,
/s/ Peter L. Summers

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CORRESP
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filename1.htm

August 31, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Attention: John Stickel, Christian Windsor

VIA EDGAR

    Re:
    Aflac Incorporated

    Registration Statement on Form S-3

    File No. 333-273722

    Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Aflac Incorporated hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3
(the “Registration Statement”), be accelerated and that such Registration Statement be declared effective at 4:00 p.m. Eastern
Time on Tuesday, September 5, 2023, or as soon as practicable thereafter. Once the Registration Statement has been declared effective,
please orally confirm that event with our counsel, Sidley Austin LLP, by calling Robert A. Ryan at (212) 839-5931.

Thank you for your assistance in this matter.

Very truly yours,

/s/ Peter L. Summers

Peter L. Sumners

Counsel

SecProbe.io