-----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, EdXB+h/nUy4ROQz9l9a3TRdulYzksh5nXCxFCJrAnF66TxL7l4FbrhbrJJyD/tnX 5lE+/bAlVFohzJRZlrg8BQ== 0001193125-10-186073.txt : 20101101 0001193125-10-186073.hdr.sgml : 20101101 20100811163634 ACCESSION NUMBER: 0001193125-10-186073 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUMANA INC CENTRAL INDEX KEY: 0000049071 STANDARD INDUSTRIAL CLASSIFICATION: HOSPITAL & MEDICAL SERVICE PLANS [6324] IRS NUMBER: 610647538 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 W MAIN ST CITY: LOUISVILLE STATE: KY ZIP: 40202 BUSINESS PHONE: 5025801000 MAIL ADDRESS: STREET 1: 500 W. MAIN ST CITY: LOUISVILLE STATE: KY ZIP: 40202 FORMER COMPANY: FORMER CONFORMED NAME: EXTENDICARE INC DATE OF NAME CHANGE: 19740404 FORMER COMPANY: FORMER CONFORMED NAME: HERITAGE HOUSE OF AMERICA INC DATE OF NAME CHANGE: 19671129 CORRESP 1 filename1.htm Correspondence

VIA EDGAR

August 11, 2010

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

 

Attention:   Jeffrey P. Riedler
  Assistant Director

 

Re:    Humana Inc.
   Form 10-K for the year ended December 31, 2009
   Definitive Proxy Statement on Schedule 14A
   Supplemental Response filed June 18, 2010
   File No. 001-05975

Dear Mr. Riedler:

We are in receipt of follow-up comments of the Staff of the Securities and Exchange Commission (the “Staff”) pursuant to the letter dated July 27, 2010, with respect to the Company’s definitive proxy statement on Schedule 14A relating to the Company’s annual shareholders’ meeting on April 20, 2010 (the “Proxy Statement”).

Per our conversation of today, the Company will respond to the Staff no later than August 31, 2010.

Very truly yours,

 

/s/ Steven E. McCulley

Steven E. McCulley
Vice President and Controller
Principal Accounting Officer

 

cc: Michael Rosenthall, Division of Corporation Finance
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