-----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, BHcfGe224mOYcboelzC0IipsMCWDHlHlhJefgy+K4k70H2vDIGC4lz75Pk7cqb5Q OA0GbdV1Zs4+WbvErBvt9w== 0000950123-09-043251.txt : 20091116 0000950123-09-043251.hdr.sgml : 20091116 20090915131414 ACCESSION NUMBER: 0000950123-09-043251 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090915 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: 0331 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 CORRESP
(CNA LOGO)
333 S. Wabash Ave. Chicago IL 60604
     
 
  Jacquelyne M. Belcastro
 
  Senior Vice President & Deputy General
Counsel
 
  Law Department
 
    
 
  Telephone   312-822-4699
 
  Facsimile   312-822-1297
 
  Internet jacquelyne.belcastro@cna.com
September 15, 2009
Via EDGAR Filing, Facsimile & U.S. Mail
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549-6010
     
Attn:  
Ms. Ibolya Ignat
   
Staff Accountant
   
 
Re:  
CNA Financial Corporation (“CNA”)
   
Form 10-K for the Year Ended December 31, 2008
   
Filed on February 24, 2009
   
Schedule 14A
   
Filed on March 30, 2009
   
Comment Letter, dated August 31, 2009 (“Comment Letter”)
   
File No. 001-05823
Dear Ms. Ignat:
Per our telephone conversation on September 14, 2009, CNA acknowledges receipt of the Comment Letter. In addition, CNA is currently working on a substantive response to the Comment Letter and plans to file this response on or before September 25, 2009.
Although CNA is, of course, amenable to enhancing its disclosures in the context of the Comment Letter, this response should not be considered an indication that CNA believes any disclosures in the captioned Form 10-K or Schedule 14A were inadequate or incorrect in any material respect.
If you have any questions or need any additional information, please do not hesitate to contact me at the numbers indicated above.
Very truly yours,
/s/ Jacquelyne M. Belcastro
Jacquelyne M. Belcastro

 

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