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SEC Comment Letter for CINCINNATI FINANCIAL (CINF) — Apr 29, 2026

CINCINNATI FINANCIAL CORP
Date: April 29, 2026 · CIK: 0000020286 · Accession: 0000000000-26-004381

Offering / Registration Process

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File numbers found in text: 333-295237

Date
April 29, 2026
Author
Division of
Form
UPLOAD
Company
CINCINNATI FINANCIAL CORP

Letter

Re: Cincinnati Financial Corporation Registration Statement on Form S-3 Filed April 22, 2026 File No. 333-295237 Dear Stephen M. Spray:

April 29, 2026

Stephen M. Spray Chief Executive Officer Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, Ohio 45014

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.

Show Raw Text
<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>