COVER 22 filename22.htm cover.htm
 
   
 
Routing  TL17A
 
Two Liberty Place
 
Philadelphia  PA  19192
 
Telephone  215-761-3713
 
Facsimile  215-761-5518
 
nicole.jones@cigna.com
 
 
VIA EDGAR
 


Re:           CIGNA Corporation
Annual Report on Form 10-K
File Number 1-8323

Dear Sir or Madam:

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, 2007.

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, 10 and 16 to the financial statements.

If you have any questions concerning this filing, kindly telephone me.
 
 
Very truly yours,
 
/s/ Nicole S. Jones
Nicole S. Jones