SEC Letter

-----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, FK+t+GOCDGsMVn7jDRQMJdQxTM6+kQwjQVUD6GRBW4N6jifBwBKpzskPzfPHouhd 7Yyxs7DF0jtevWQ310Oi3g== 0001193125-08-151345.txt : 20080926 0001193125-08-151345.hdr.sgml : 20080926 20080715172337 ACCESSION NUMBER: 0001193125-08-151345 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080715 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 SEC Letter

LOGO

333 S. Wabash Ave. Chicago IL 60604

Robert M. Mann

Senior Vice President and

Deputy General Counsel

Law Department

Telephone 312-822-4982

Facsimile 312-822-1297

Internet robert.mann@cna.com

July 15, 2008

Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549-6010

Attn:

Sasha Parikh
Staff Accountant

Re:	CNA Financial Corporation (“CNA”) Form 10-K for the Fiscal Year Ended December 31, 2007 Form 10-Q for the Quarter Ended March 31, 2008 Comment Letter dated April 18, 2008 File No. 001-05823

VIA EDGAR FILING AND FACSIMILE TRANSMISSION

Dear Ms. Parikh:

Thank you for speaking with CNA representatives today regarding the Staff’s follow-up comment, receipt of which CNA acknowledges, to CNA’s response to the captioned Comment Letter. CNA is currently working on a substantive response to the follow-up comment and plans to file this response on or before August 1, 2008.

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

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

Very truly yours,

/s/ Robert M. Mann

Robert M. Mann

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