SEC Comment Letter 0000000000-23-003754 to CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF)
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: April 14, 2023 · CIK: 0000020286 · Accession: 0000000000-23-003754
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File numbers found in text: 333-271136
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United States securities and exchange commission logo
April 14, 2023
Steven J. Johnston
Chairman and Chief Executive Officer
Cincinnati Financial Corporation
6200 S. Gilmore Road
Fairfield, OH 45014
Re:Cincinnati Financial Corporation
Registration Statement on Form S-3
Filed April 5, 2023
File No. 333-271136
Dear Steven J. Johnston:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Robert Arzonetti at (202) 551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Amy Shepherd