SEC Company Response from CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — Dec 14, 2005
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: Dec. 14, 2005 · CIK: 0000020286 · Accession: 0000906318-05-000211
AI Filing Summary & Sentiment
Reasoning
Referenced dates: December 2, 2005
Letter
Securities and Exchange Commission Re: Cincinnati Financial Corporation Form 10-Q for Quarter Ended September 30, 2005 File No. 0-04604
Dear Mr. Rosenberg:
We received your letter dated December 2, 2005 regarding Item 4. Controls and Procedures, of our Form 10-Q for the quarter ended September 30, 2005. In response to your inquiry, Cincinnati Financial Corporation hereby confirms to you that its officers also did conclude that its disclosure controls and procedures are effective to ensure that such information is recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms and that this statement will be included in future filings with the Commission.
Cincinnati Financial Corporation acknowledges that:
·
The company is responsible for the adequacy and accuracy of the disclosures in its filings;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 federal securities laws of the United States.
If you require any further information regarding this matter, please do not hesitate to contact us.
Sincerely,
John J. Schiff, Jr., CPCU
Show Raw Text
CORRESP 1 filename1.htm Converted by EDGARwiz [CINCINNATI FINANCIAL LETTERHEAD] December 14, 2005 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Mail Stop 03-09 Washington, D.C. 20549 Re: Cincinnati Financial Corporation Form 10-Q for Quarter Ended September 30, 2005 File No. 0-04604 Dear Mr. Rosenberg: We received your letter dated December 2, 2005 regarding Item 4. Controls and Procedures, of our Form 10-Q for the quarter ended September 30, 2005. In response to your inquiry, Cincinnati Financial Corporation hereby confirms to you that its officers also did conclude that its disclosure controls and procedures are effective to ensure that such information is recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms and that this statement will be included in future filings with the Commission. Cincinnati Financial Corporation acknowledges that: · The company is responsible for the adequacy and accuracy of the disclosures in its filings; · Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 federal securities laws of the United States. If you require any further information regarding this matter, please do not hesitate to contact us. Sincerely, John J. Schiff, Jr., CPCU Chairman and Chief Executive Officer /s/ John J. Schiff, Jr. Kenneth W. Stecher Chief Financial Officer and Senior Vice President /s/ Kenneth W. Stecher Cc: Ibolya Ignat, Staff Accountant Lisa Vanjoske, Assistant Chief Accountant Kenneth C. Lichtendahl, Chairman, Audit Committee of the Board of Directors Donald J. Doyle, Jr., CPCU, AIM, Senior Vice President – Internal Audit Deloitte & Touche LLP Dinsmore & Shohl LLP