SEC Comment Letter for CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — Jan 7, 2010
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: Jan. 7, 2010 · CIK: 0000020286 · Accession: 0000000000-10-001094
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Via Facsimile and U.S. Mail Mail Stop 4720 January 6, 2010 Mr. Steven J. Johnston Chief Financial Officer Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, Ohio 45014-5141
Re: Cincinnati Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Quarter ended March 31, 2009
File No. 0-04604
Dear Mr. Johnston:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
S i n c e r e l y ,
G u s R o d r i g u e z A c c o u n t i n g B r a n c h C h i e f