-----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, Fi/HeqshBPVQG/6ZD2OiL2t8tgFdUqXOZcFeY6GQrfYa/KkEBqV3EX7UpyRgRKoD ZNrE8/+BVFo/p97Ht0uNUQ== 0000950123-10-113115.txt : 20110222 0000950123-10-113115.hdr.sgml : 20110221 20101213144717 ACCESSION NUMBER: 0000950123-10-113115 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101213 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 corresp
     
(CNA FINANCIAL CORPORATION LOGO)

333 S. Wabash Ave. Chicago IL 60604

VIA EDGAR and FACSIMILE 202.772.9198

December 13, 2010
  Stathy Darcy
Senior Vice President & Deputy
General Counsel
Law Department
Telephone   312-822-3742
Facsimile   312-260-4701
Internet      Stathy.Darcy@cna.com
Ms. Christine Allen
Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:   CNA Financial Corporation (“CNAF”)
Form 10-Q for period ended September 30, 2010
File No. 001-05823
Comment Letter dated December 1, 2010
Dear Ms. Allen:
     As indicated via telephonic notice on Friday, December 10, 2010, on behalf of CNAF, the undersigned has requested, and you have agreed to, a short extension period of two additional business days in which to respond supplementally to the comment letter from the Staff. As noted on Friday, CNAF will respond to the Staff’s comments via EDGAR correspondence filing, along with courtesy copy to you, no later than Friday, December 17, 2010.
     Thank you very much for your responsiveness to our request. Should you have any questions, please do not hesitate to contact the undersigned at 312.822.3742.
         
  Sincerely,
 
 
  /s/ Stathy Darcy    
 
Stathy Darcy 
 
     
 
www.cna.com

GRAPHIC 2 c61766c6176600.gif GRAPHIC begin 644 c61766c6176600.gif M1TE&.#EAR0`O`.8``/___[*RLJ^OKYZ>GIRSL[-/3T^CHZ,;&QMK:VO7U]<3$Q/+R\LG)R?KZ M^M'1T=75U?;V]NKJZN[N[KN[N\?'Q^GIZ=[>WO?W]\[.SN3DY./CX\W-S?'Q M\=+2TNOKZ_/S\^+BXL_/S];6UMSLS,S.WM[>_O[]W=W]C8V'EY>9*2DH2$A(*" M@GAX>)24E'=W=X6%A9>7EXN+BY&1D:6EI:RLK(.#@X&!@8^/C[>WMZ2DI)"0 MD)B8F*.CHZ&AH8R,C)65E;FYN8>'A[&QL8:&AJ:FIIJ:FIF9F9.3D[6UM8F) MB8V-C;:VMKBXN(J*BJ"@H(B(B*VMK:>GIW5U=9:6EG9V=J*BHB'Y!``````` M+`````#)`"\```?_@`""@X2%AH>(B8J+C(V.CY"1DI.4E9:7F)F:FYR=GI^@ MH:*CI*6FIZBIJJNLK:ZOL+&RL[2J"S=+/2"[O"`X0``H13B[.%$DA2:].#0' M`$LIO;Y,SK76K10];`-4%Q/?X!-6)0!%:U#?%P89A0_HWU86`"0$5N$305M$ MU_RI,%YMT$DP0+"@@0MI6`"H(,6@%#<+!MW0,H&@A"T[`"BI,M"@A"]"^HDD M%:/,A0X&4QH((@<`A@$5"TX(4V,0CBPH5WJ!`$!,$)4&H'1!D>B`T:-&!255 M6LW04D)/H48=-%7I`@A-`1QUFI5J559`X%SH"-3`A#M,RH$A2U!*`T$*_\S\ M-#"078XT.5-.B*/AT((E''QP&,R!B4(9@F4`&#*"`XQ""H#XP%`H!(<1-R`# M&3RDD(X1.R(.6D%CA(HC(S005:"!@XY""Y`PV0=5P^18,@I,8-OA@N_?6-YX M`."$+<$+>%YKF*+N8)_.2CITE$"6NCQ#%#8@2,"=NY,B`%H@^$$!``#$$`1U*P($A>`)Z2)K@00""`SU4D$&6'R1P1'\`K/!#"2,X\`)E M@R1AP0,-XL!K#`C4](P#)WS0E`*3BO>"8OYMP$$&#CPH"`8G6$#4*Q^85%`' M<_105!<-`=4!'0GDT=$$6ZQG1!4H=?#%#`"3401Q[$O)!!4=0@(('9/L,@0@,],6""QO(\,$#PPJ2)I5A9B#" MGB,@0.$@-##0Q`(](*`$3Q2<@,`'Y;C00U>$1%!Q4TVD#``-",S`*\8NPJ)" M$&1=\$;7AY2@Z+MG5&%07A)D(7$,:%3DM!IPU1&C`1U0D1:$>9:@^Y`*K6!! M!J\!P<`)*"P`0@(2EX-`!(,LP:0S$31P[2"19_0!RPJ1\,`#-QP`95^)+($` M_]TN(60$E'G@1;NTLU'#%"J2B1G6(X>Y MI"X`)WC!";KPKPX$("M,2(`%9F`#&PB!!RTXT09F0!3VCE`4[<#`A31$!:$*S`1J1=8`J(&X0-$K`#"$2*`B!T``X4<("\+4$0*."8#V10@A=T#0D) M>$']6*"!'S3@CP!8P!,2H)#%;*`!0"""`U1P`!\FX/^$AT#!"=(FB)6]``@L M@`$+9L"`)P@"<`EP&2Q2P"&/3``X8R"*!1H8AM?8P%)Z(4--CD`7F?S&-[LA M2.WX)0@(",$"F3%$#!@`*@J((`'`$$3T*A"##:2`*+YJP.\R0$X+)&!P`!A4 M`^)X`(CQ8$M@?!(#;G>(%93``8A[$@+&2,,%!'(N,3C#!<4\2!>RQ`$J="X,&50!=1;E@$,X M("]8.($@3+`!(_BL$!1(GY+^5-@6NL`)/@#`"%RPMT+P0`SJ8@$#9M#=Z[G@ M`=Y*@A$!"_Q6D$`0I0$%B+2`#'X)082B\@!`K&`,6.+Q&-P2C"R,.`A;0P#Q#1.`+ M%`Z"'P;P&@RH(+R&6,$3HD"4#Z1@!]<=1`1XH((DH.`)*F!A(7P<@P40(05+ M,-@"8L`#)F`+D"SH`055`(-`P4`)-%C`"'C05$+D(`5%.&T*<,!F'*2@!\1R M,`T$&M0*(.,&&2`3?3.06:WX0,]<\I@,\AS4!'PSE#,H*GWU-!+(!+G1D(ZT MI">]"12T@`9%*$(-6O#H`^@`"#'@0`PB0(2LK$`#$4@U*N.\`%2G.@(AZ!YD M/ET$46N`!%FY]*N!\($K$P("(8A`H(!-@U<;&P@>D`$-6O^0%0R$`#`^V,$0 M>(7""-`@!(\&0`YJT&=*:V4((*@``\:-@`TT^5L<>`$#+&"#$C#@`4W@%0Q* MD(!Q,P`!)ZB!,WR'8')7``E!)L$(T)8!(3P`W\U0"@@0T&\&)&`&LAP$"^A[ M)NK>FTP)8#@#&J`##42L&A2(P0M!!`AI@L70" MH=@<:(`-=F#M"*!`?,XB00I<\`/_)/2Z!4U0]PQ2&@'Z)B!F)35"RV8N"`T\ MP`(1X-4"3!`1,2$`!'!/JI0>A(,$.`L`'IB!"](RA`;0\P#,4A<&9.H#:B^` MB#]`!@6$((+"ZN`$%8BC('8@@H%G(%"#&$("Z%FCO'FLAB[@@9*U25^9-Z$! M!G?8($CP@@R$7M(8,`(=$7$`#B3@!--O)@X8D!$%*.$!&7QE@R06`B81H@@( M>((DJ6FPZ9I3(2;0?>."0BY$4"1P`BE``F?7;?6'8X#D'B8#`Q7P=H8@*R[` M+P>P?DUP!/P741;P`]TU:3L0?2$X"#)@`0J#")$37AX@!"60!%$H$,UV$Y%=`CG80,'``$O@$])\"9Q]#8VT'^1!@%0>'J&L#(B0%"%P#[A M]7L-4'`6E"?.(@3GQP,S\$P)P`,>$#V'9@@*@#*/P3X.8`1"8`,GX``E($L# M4U,`L`.&UA0'<`+:5RP.D`(+@`%YXH:$X`-JP(6^`$ZC)S:`A$B1`"LAA@\6$$#(`X.X``(T`!\S99Z90!+\`" M)G`#)H!\..`$G'0()B`LR!`%V`0!,=``D"<(.7!.2:`#.I`#7]A4,O`"Y`$A M#0!&X]AMU9@`S#,$YE,C/4!-**`"F$1Y?10QB?`V(H"22?5PY?%GS`,!-F"3 M@J`#(@""AQ`#?5B"!X!_X04!1S!0\_`"B34('L`#^V0$6&F)#`!&_FT5-@@G`]#T`#.-".E."/V38$(O`` MB',`3-``E:14N8>1#P!0AT`$7:)U$++_`4)`&0?(<8+`@4]0#8UG`S6P!)JY M`S?('X+0`AN@!--B`PQ0$[+"`$8)8HG68N\8CS6"`_CV`B6@DY%6E4X@`B%` M`1`@`SN`+(K1FPG``2N@``M``C%@?!A`G:3?E9B`1FR`Z[''AF`GH(``T8W`ABP``I` M`4``?#O@#`?0(.03*EV22&`U:4-@`PU0`3:0`D)0`2>`!,/Q%_0F!+[P`Z@9 M`==%70[0->4W/.7Q!"[@@-AQ/!/D9OJH!*"C7D<@&BA00D@W7LD#8B7@`LZB M`AU#""10`B>0R5('$`%&AX`@,`,3J`'5@`()2I=1TR`,\`(E2&DK$`$IH#M" M0`/X>``W4`2R*0)/$`+XV`(6T`,#.`06,)?B]0*P>!\L\`0B8%\^\`'=!0,6 M@`1-T5-4]P-*@(^O-`(6L"8`P`1\1@@F\`,XT%U$L`3M5@(\D)N$0`$I\`.A MQP(O(`)1D&TTJ0!\E`B2"JEPT162JI^6*D222HN32@B5N@#)J!6?ZB2%X"26 ABJK)V*F"^*F4]ZJP&JNR.JNT6JNV>JNXFJNZZ@J!```[ ` end
-----END PRIVACY-ENHANCED MESSAGE-----