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