0000906318-17-000079.txt : 20180111 0000906318-17-000079.hdr.sgml : 20180111 20171207161519 ACCESSION NUMBER: 0000906318-17-000079 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171207 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 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