SEC Company Response from CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286) (CINF) — Dec 7, 2017
CINCINNATI FINANCIAL CORP (CINF) (CIK 0000020286)
Date: Dec. 7, 2017 · CIK: 0000020286 · Accession: 0000906318-17-000079
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File numbers found in text: 333-221629
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CORRESP 1 filename1.htm Converted by EDGARwiz Cincinnati Financial Corporation 6200 S. Gilmore Road Fairfield, Ohio 45014 December 7, 2017 VIA EDGAR Jeffrey Gabor Division of Corporation Finance U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street NE Washington, D.C. 20549 Re: Cincinnati Financial Corporation Registration Statement on Form S-3 Filed November 17, 2017 File Number 333-221629 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Cincinnati Financial Corporation, an Ohio corporation (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 4:15 p.m., Eastern time, on December 11, 2017, or as soon thereafter as practicable. Please notify J. Eric Quinn, Esq. of Dinsmore & Shohl LLP, counsel to the Registrant, at (513) 977-8606 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. Cincinnati Financial Corporation By: /s/ Steven Johnston Name: Steven Johnston Title: President & Chief Executive Officer