Cover Letter

On behalf of CIGNA Corporation (the “Company”), I submit for filing pursuant to Section 13 of the Securities Exchange Act of 1934, the Company’s Annual Report on Form 10-K for the year ended December 31, 2005.

In accordance with General Instruction D(3) to Form 10-K, the Company notes that the Financial Statements in the Report do not reflect changes in any accounting principles or practices, or in the method of applying any such principles or practices except as disclosed in Notes 2(A) and 2(B) to the financial statements (see Exhibit 13).

If you have any questions concerning this filing, kindly telephone me.

Very truly yours,

/s/ Pauline A. Candaux