-----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, TeOpTGRgfkw5MQhXP/A40P93Am1dbLL6h0uz5N9+RgvoR8ZAMG/50xlnM+Yr5pkM Z9ozQTsGppgd8ZoxY8RFEg== 0000902561-06-000088.txt : 20061127 0000902561-06-000088.hdr.sgml : 20061127 20060619164045 ACCESSION NUMBER: 0000902561-06-000088 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060619 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CNA FINANCIAL CORP CENTRAL INDEX KEY: 0000021175 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 366169860 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CNA STREET 2: 333 S. WABASH CITY: CHICAGO STATE: IL ZIP: 60604 BUSINESS PHONE: 3128225000 MAIL ADDRESS: STREET 1: CNA STREET 2: 333 S. WABASH CITY: CHICAGO STATE: IL ZIP: 60604 CORRESP 1 filename1.htm


CNA Center

Chicago, Illinois 60685

 

Robert M. Mann

Senior Vice President &

Deputy General Counsel

Law Department

Telephone     312-822-4982
Facsimile      312-822-1297
Internet         robert.mann@cna.com

June 19, 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 CNA and Loews Corporation representatives on June 7, 2006 regarding the Staff’s follow-up comments, receipt of which the Company acknowledges, to its response to the captioned Comment Letter. The Company is currently working on a substantive response to the follow-up comments and plans to file that response on or before July 7, 2006.

 

Although we are of course amenable to enhancing our disclosures in the context of the Comment Letter and the Staff’s follow-up comments, our responses to them 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

 

 

 

 

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