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SEC Company Response from CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — Jul 15, 2009

CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: July 15, 2009 · CIK: 0000020286 · Accession: 0000906318-09-000102

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 15, 2009
Author
CINCINNATI FINANCIAL CORPORATION
Form
CORRESP
Company
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)

Letter

Securities and Exchange Commission Division of Corporation Finance Cincinnati Financial Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Quarter ended March 31, 2009 File Number: 0-04604

Dear Mr. Rosenberg:

In response to your letter of July 9, 2009, I contacted Sasha Parikh, Staff Accountant, by telephone on July 15, 2009, to agree upon a date for submission of Cincinnati Financial Corporation’s formal response. This letter confirms that, as agreed, Cincinnati Financial Corporation will submit its response to the matters raised in your July 9 letter on or before August 7, 2009.

Sincerely,
CINCINNATI FINANCIAL CORPORATION

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CORRESP
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July 15, 2009

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

Washington, D.C. 20549

Re:

Cincinnati Financial Corporation

Form 10-K for the Fiscal Year Ended December 31, 2008

Form 10-Q for the Quarter ended March 31, 2009

File Number:  0-04604

Dear Mr. Rosenberg:

In response to your letter of July 9, 2009, I contacted Sasha Parikh, Staff Accountant, by telephone on July 15, 2009, to agree upon a date for submission of Cincinnati Financial Corporation’s formal response.  This letter confirms that, as agreed, Cincinnati Financial Corporation will submit its response to the matters raised in your July 9 letter on or before August 7, 2009.

Sincerely,

CINCINNATI FINANCIAL CORPORATION

/s/Steven J. Johnston

Steven J. Johnston, FCAS, MAAA, CFA

Chief Financial Officer, Senior Vice President, Secretary and Treasurer

cc:

Sasha Parikh