CNA Center Chicago, Illinois 60685 Robert M. Mann Senior Vice President & Deputy General Counsel Law Department Telephone312-822-4982
Facsimile312-822-1297
Internetrobert.mann@cna.com

May 4, 2006

Ms. Ibolya Ignat

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:	CNA Financial Corporation (the “Company” or “CNA”) Comment Letter dated April 21, 2006 (the “Comment Letter”) Form 10-K for fiscal year ended December 31, 2005 Filed on March 8, 2006 File No. 001-05823
	VIA EDGAR FILING AND FACSIMILE TRANSMISSION – 202-772-9217

Dear Ms. Ignat:

Thank you for speaking with me yesterday regarding the captioned Comment Letter, receipt of which the Company acknowledges. As we discussed, the Company is currently working on a substantive response and plans to file that response on or before May 17, 2006.

Although we are of course amenable to enhancing our disclosures in the context of the Comment Letter, our responses to it should not be considered an indication that we believe any disclosures in the captioned Form 10-K filing are inadequate or incorrect in any material respect.

If you have any questions or further comments, please contact the undersigned at 312-822-4982, or via fax at 312-822-1297.

Sincerely,

/s/ Robert M. Mann