-----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, FtO6E/VWhqFcP403i1Slcs+ldDHIzMUpX+QUdk+wRnMB09u5zBfWKLiANlFIaEB/ 9kZ5wxJqtVnKda+gMdRkDA== 0000906318-07-000100.txt : 20071031 0000906318-07-000100.hdr.sgml : 20071030 20070724163046 ACCESSION NUMBER: 0000906318-07-000100 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070724 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 .

CINCINNATI  FINANCIAL  CORPORATION

Mailing Address:                  P.O. BOX 145496

CINCINNATI, OHIO  45250-5496

(513) 870-2000



July 24, 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:


On July 23, 2007 Vanessa Robertson, Staff Accountant, contacted us by telephone to acknowledge your receipt of our response to your June 1, 2007, comment letter regarding the above-referenced Form 10-K. In the call, Ms. Robertson raised several additional questions and requested a response within ten days or such later date that Cincinnati Financial Corporation might request. This letter will confirm that Cincinnati Financial Corporation will submit its response to the questions raised by Ms. Robertson by August 17, 2007.

Sincerely,


CINCINNATI FINANCIAL CORPORATION



/s/Kenneth W. Stecher

Kenneth W. Stecher

Chief Financial Officer, Executive Vice President, Secretary and Treasurer (Principal Accounting Officer)


cc:

Vanessa Robertson





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