-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NFLx81p4jjg1nDlpx8rKvnK6QkIJStiEOPw+Df6yDxO/lPkZQk0JWGGlMl684hH6 Swh7KdfYmW4xO3PCozVFnA== 0000906318-07-000083.txt : 20071031 0000906318-07-000083.hdr.sgml : 20071030 20070611095529 ACCESSION NUMBER: 0000906318-07-000083 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070611 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CINCINNATI FINANCIAL CORP CENTRAL INDEX KEY: 0000020286 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 310746871 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6200 S GILMORE RD CITY: FAIRFIELD STATE: OH ZIP: 45014 BUSINESS PHONE: 5138702000 MAIL ADDRESS: STREET 1: P.O. BOX 145496 CITY: CINCINNATI STATE: OH ZIP: 45250 CORRESP 1 filename1.htm .



Charles F. Hertlein, Jr.

513-977-8315

chuck.hertlein@dinslaw.com

June 11, 2007




Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Washington, D.C.  20549


Re:

Cincinnati Financial Corporation

Form 10-K for the Fiscal Year Ended December 31, 2006

Filed February 28, 2007

File Number:  000-04604


Dear Mr. Rosenberg:


In response to your letter of June 1, 2007 regarding the above matter, on June 8, 2007 Kenneth Stecher, the Executive Vice President and Chief Financial Officer of our client, Cincinnati Financial Corporation, contacted Vanessa Robertson, Staff Accountant, by telephone to briefly discuss the issues raised and to agree upon a date for submission of Cincinnati Financial Corporation’s formal response to your letter.  This letter will confirm that, as agreed by Mr. Stecher and Ms. Robertson in their telephone conversation, Cincinnati Financial Corporation will submit its response to the matters raised in your June 7 letter by July 6, 2007.

Very truly yours,


DINSMORE & SHOHL LLP



/s/Charles F. Hertlein, Jr.

Charles F. Hertlein, Jr.


cc:

Vanessa Robertson

Kenneth W. Stecher







 -----END PRIVACY-ENHANCED MESSAGE-----