SEC Comment Letter for CINCINNATI FINANCIAL (CINF) — Apr 29, 2026
CINCINNATI FINANCIAL CORP
Date: April 29, 2026 · CIK: 0000020286 · Accession: 0000000000-26-004381
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File numbers found in text: 333-295237
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 29, 2026 Stephen M. Spray Chief Executive Officer Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, Ohio 45014 Re: Cincinnati Financial Corporation Registration Statement on Form S-3 Filed April 22, 2026 File No. 333-295237 Dear Stephen M. Spray: 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 Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Amy Shepherd, Esq. </TEXT> </DOCUMENT>