SEC Company Response from AFLAC (AFL) — Apr 28, 2026
AFLAC INC
Date: April 28, 2026 · CIK: 0000004977 · Accession: 0001104659-26-050322
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295257
Letter
Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-3561 Attn: Madeleine J. Mateo Re: Aflac Incorporated Registration Statement on Form S-3 File No. 333-295257
Dear Ms. Mateo:
Pursuant to Rule 461(a) under the Securities Act of 1933, we respectfully request that the effective date of the registrant's above-referenced Registration Statement on Form S-3 be accelerated by the Securities and Exchange Commission to 4:00 p.m. ET on May 1, 2026, or as soon as practicable thereafter, or at such other time as the registrant or its legal counsel may request by telephone to the staff of the Securities and Exchange Commission.
We request that we be notified of such effectiveness by a telephone call to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing.
Very truly yours,
AFLAC INCORPORATED
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CORRESP 1 filename1.htm AFLAC INCORPORATED 1932 Wynnton Road Columbus, GA 31999 April 28, 2026 BY EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-3561 Attn: Madeleine J. Mateo Re: Aflac Incorporated Registration Statement on Form S-3 File No. 333-295257 Dear Ms. Mateo: Pursuant to Rule 461(a) under the Securities Act of 1933, we respectfully request that the effective date of the registrant's above-referenced Registration Statement on Form S-3 be accelerated by the Securities and Exchange Commission to 4:00 p.m. ET on May 1, 2026, or as soon as practicable thereafter, or at such other time as the registrant or its legal counsel may request by telephone to the staff of the Securities and Exchange Commission. We request that we be notified of such effectiveness by a telephone call to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing. Very truly yours, AFLAC INCORPORATED By: /s/ Audrey Boone Tillman Name: Audrey Boone Tillman, Esq. Title: Executive Vice President & General Counsel cc: James Francis, Aflac Incorporated Dwight S. Yoo, Skadden, Arps, Slate, Meagher & Flom LLP