-----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, RuILG+q8I0z9vd76kOWt1pcRPva/+kNVK1pDkUiy4p4QVeUHDWK/etpA+On2bG68 oPn9QRRTu0WsoBB3Vzy0Aw== 0001193125-09-147366.txt : 20091116 0001193125-09-147366.hdr.sgml : 20091116 20090710150917 ACCESSION NUMBER: 0001193125-09-147366 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090710 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 Correspondence

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

July 10, 2009

Via EDGAR Filing, Facsimile & U.S. Mail

Securities and Exchange Commission

Division of Corporation Finance

Washington, DC 20549-6010

 

Attn:    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 June 22, 2009 (“Comment Letter”)
   File No. 001-05823

Dear Ms. Ignat:

Per our telephone conference of Wednesday, July 8, 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 July 24, 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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