CORRESP 1 filename1.htm cignacorresp.htm
Chief Accounting Officer and Corporate Controller

cigna
Routing  TL14A
1601 Chestnut Street
Philadelphia, PA 19192
Telephone  215.761.1206
Facsimile  215.761.5613
annmarie.hagan@cigna.com

 
VIA EDGAR

RE:          CIGNA Corporation
Form 10-Q for Quarterly Period Ended March 31, 2008
Filed May 1, 2008
File No. 001-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation, and in response to your letter to Mr. Bell dated June 2, 2008, please be advised that we expect to provide you a response on or before June 27, 2008.  This timeframe contemplates our normal review of the proposed response with members of the Audit Committee of our Board of Directors.  If you would like to discuss this matter further, please do not hesitate to contact me at (215) 761-1206 or by facsimile at (215) 761-5613.

Thank you.

Sincerely,

/s/ Annmarie T. Hagan
Annmarie T. Hagan
Vice President, Chief Accounting Officer and Corporate Controller
CIGNA Corporation








cc:
Tabatha Akins
 
Mary Mast