SEC Comment Letter for CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — Jul 13, 2015
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: July 13, 2015 · CIK: 0000020286 · Accession: 0000000000-15-036411
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-04604
Letter
July 13 , 2015 Via E -mail Mr. Michael Sewell Chief Financial Officer, Senior Vice President and Treasurer Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, O H 45014 -5141
Re: Cincinnati Financial Corporation Form 10 -K for the Fiscal Year December 31 , 2014 Filed February 27, 2015 File No. 000-04604
Dear Mr. Sewell :
We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Jim B. Rosenberg
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July 13 , 2015 Via E -mail Mr. Michael Sewell Chief Financial Officer, Senior Vice President and Treasurer Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, O H 45014 -5141 Re: Cincinnati Financial Corporation Form 10 -K for the Fiscal Year December 31 , 2014 Filed February 27, 2015 File No. 000-04604 Dear Mr. Sewell : We have comp leted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant