-----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, Gu7L5T2jUabjIBTRP+yc71uTpbGgppeUOFFmLrCIF/6Q/Xy/dog5DtW9f6rFCiVa kejxphUSt6I7MeCqJe69qw== 0000950144-08-003013.txt : 20080609 0000950144-08-003013.hdr.sgml : 20080609 20080422133611 ACCESSION NUMBER: 0000950144-08-003013 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080422 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AFLAC INC CENTRAL INDEX KEY: 0000004977 STANDARD INDUSTRIAL CLASSIFICATION: ACCIDENT & HEALTH INSURANCE [6321] IRS NUMBER: 581167100 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1932 WYNNTON RD CITY: COLUMBUS STATE: GA ZIP: 31999 BUSINESS PHONE: 7063233431 MAIL ADDRESS: STREET 1: 1932 WYNNTON ROAD CITY: COLUMBUS STATE: GA ZIP: 31999 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN FAMILY CORP DATE OF NAME CHANGE: 19920306 CORRESP 1 filename1.htm SEC CORRESPONDENCE
 

(Aflac Incorporation Logo)
Ralph A. Rogers, Jr.
Senior Vice President
Chief Accounting Officer
Financial Services
April 22, 2008
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
     
Re:
  Aflac Incorporated
 
  Form 10-K for the Fiscal Year Ended December 31, 2007
 
  Filed February 29, 2008
 
  File Number: 001-07434
Dear Mr. Rosenberg:
On Wednesday, April 14, 2008, Ms Akins of your staff telephoned to clarify a point related to our response dated March 20, 2008. I expressed verbally in the telephone conversation with Ms. Akins that we do intend to include the information in response to comments 1 and 3, as updated to reflect current conditions and operations, in the disclosures in future filings beginning with the March 31, 2008, Form 10-Q filing. This letter will serve to confirm my conversation with Ms. Akins and to clarify our intentions to include the disclosures requested in future filings beginning with the March 31, 2008, Form 10-Q filing.
We appreciate your consideration and efforts.
       
Sincerely,

 
 
Ralph A. Rogers, Jr.
 
 
     
cc:
  Tabatha Akins, Staff Accountant
 
  Mary Mast, Senior Accountant

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