SEC Comment Letter for CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — May 30, 2012
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: May 30, 2012 · CIK: 0000020286 · Accession: 0000000000-12-027826
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-04604
Letter
May 30, 2012 Via E-mail Mr. Michael J. Sewell Chief Financial Officer, Senior Vice President and Treasurer 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, 2011 Filed February 29, 2012 File No. 000-04604
Dear Mr. Sewell:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief
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May 30, 2012 Via E-mail Mr. Michael J. Sewell Chief Financial Officer, Senior Vice President and Treasurer 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, 2011 Filed February 29, 2012 File No. 000-04604 Dear Mr. Sewell: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Gus Rodriguez Gus Rodriguez Accounting Branch Chief