SEC Company Response from CINCINNATI FINANCIAL (CINF) — Apr 30, 2026
CINCINNATI FINANCIAL CORP
Date: April 30, 2026 · CIK: 0000020286 · Accession: 0000020286-26-000028
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295237
Letter
accelerationrequesttosec
Mailing Address: P.O. Box 145620 • Cincinnati, Ohio 45250-5620 Headquarters: 6200 S. Gilmore Road • Fairfield, Ohio 45014-5141 thomas_hogan@cinfin.com 513-603-5786 Office Thomas C. Hogan, Esq. Chief Legal Officer, Executive Vice President & Corporate Secretary Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, OH 45014 April 29, 2026 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Cincinnati Financial Corporation Acceleration Request Registration Statement on Form S-3 Filed April 22, 2026 File No. 333-295237 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Cincinnati Financial Corporation respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 2:00 PM, Eastern time, on May 11, 2026, or as soon thereafter as is practicable. Please contact Amy Shepherd of Baker & Hostetler LLP at (614) 462-4712 or ashepherd@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. Sincerely, Cincinnati Financial Corporation By: ____________________________________ Thomas C. Hogan, Esq. Executive Vice President, Chief Legal Officer and Corporate Secretary TCH/bws cc: Aisha Adegbuyi, Esq. – SEC Amy Shepherd Esq. – Baker & Hostetler LLP Affiliated with: The Cincinnati Indemnity Company The Cincinnati Casualty Company The Cincinnati Specialty Underwriters Insurance Company The Cincinnati Insurance Company The Cincinnati Indemnity Company The Cincinnati Casualty ompany The Cincinnati Specialty Underwriters Insurance Company The Cincinnati Life Insurance Company CFC Investment Compa y CSU Producers Resources Inc. /S/ Thomas C. Hogan
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CORRESP 1 filename1.htm accelerationrequesttosec Mailing Address: P.O. Box 145620 • Cincinnati, Ohio 45250-5620 Headquarters: 6200 S. Gilmore Road • Fairfield, Ohio 45014-5141 thomas_hogan@cinfin.com 513-603-5786 Office Thomas C. Hogan, Esq. Chief Legal Officer, Executive Vice President & Corporate Secretary Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, OH 45014 April 29, 2026 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Cincinnati Financial Corporation Acceleration Request Registration Statement on Form S-3 Filed April 22, 2026 File No. 333-295237 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Cincinnati Financial Corporation respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 2:00 PM, Eastern time, on May 11, 2026, or as soon thereafter as is practicable. Please contact Amy Shepherd of Baker & Hostetler LLP at (614) 462-4712 or ashepherd@bakerlaw.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. Sincerely, Cincinnati Financial Corporation By: ____________________________________ Thomas C. Hogan, Esq. Executive Vice President, Chief Legal Officer and Corporate Secretary TCH/bws cc: Aisha Adegbuyi, Esq. – SEC Amy Shepherd Esq. – Baker & Hostetler LLP Affiliated with: The Cincinnati Indemnity Company The Cincinnati Casualty Company The Cincinnati Specialty Underwriters Insurance Company The Cincinnati Insurance Company The Cincinnati Indemnity Company The Cincinnati Casualty ompany The Cincinnati Specialty Underwriters Insurance Company The Cincinnati Life Insurance Company CFC Investment Compa y CSU Producers Resources Inc. /S/ Thomas C. Hogan