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                           November 20, 2020

       Lisa Love
       Senior Vice President, General Counsel and Corporate Secretary
       Cincinnati Financial Corporation
       6200 S. Gilmore Road
       Fairfield, Ohio 45014

                                                        Re: Cincinnati
Financial Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed November 16,
2020
                                                            File No. 333-250112

       Dear Ms. Love:

              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 John
Stickel at 202-551-3324 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Finance