CORRESP 1 filename1.htm CIGNA Correspondence

Annmarie T. Hagan 
& Chief Accounting Officer
CIGNA Corporation
 
100 F Street, NE

RE:          CIGNA Corporation
Form 10-K for Fiscal Year Ended December 31, 2005
Filed February 23, 2006
File No. 1-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation, and in response to your letter to Mr. Bell dated May 4, 2006, please be advised that we expect to provide you a response on or before May 31, 2006.

Thank you.

Sincerely,

/s/ Annmarie T. Hagan