-----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, KTRPz2CRALLXcK6j51XCefMDNdHAgBAYxeM4T2jY/+DT8eQeCSx+2hAQdB2/Qhe/ x9OdvrZP2xX9TPCuGSnq0Q== 0000950159-09-001642.txt : 20091019 0000950159-09-001642.hdr.sgml : 20091019 20090715163649 ACCESSION NUMBER: 0000950159-09-001642 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CIGNA CORP CENTRAL INDEX KEY: 0000701221 STANDARD INDUSTRIAL CLASSIFICATION: HOSPITAL & MEDICAL SERVICE PLANS [6324] IRS NUMBER: 061059331 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE LIBERTY PLACE STREET 2: 1601 CHESTNUT STREET CITY: PHILADELPHIA STATE: PA ZIP: 19192-1550 BUSINESS PHONE: 2157611000 MAIL ADDRESS: STREET 1: TWO LIBERTY PLACE 48TH FLOOR STREET 2: 1601 CHESTNUT STREET CITY: PHILADELPHIA STATE: PA ZIP: 19192 CORRESP 1 filename1.htm cignacorresp.htm
Mary T. Hoeltzel
Chief Accounting Officer

 
 
Two Liberty place
1601 Chestnut Street
Philadelphia, PA 19192
Telephone  (215) 761-1170
Mary.Hoeltzel@cigna.com

July 15, 2009
VIA EDGAR and FACSIMILE

Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:
CIGNA Corporation
 
Form 10-K for Fiscal Year Ended December 31, 2008
 
Filed February 26, 2009
 
File No. 001-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation and in response to your letter to Mr. Bell dated July 10, 2009, please be advised that we expect to provide a response to you on or before July 30, 2009.  This timeframe contemplates our normal review of the proposed response with members of the Audit Committee of our Board of Directors.  Additionally, we will also incorporate any changes in our Form 10-Q filing for the second quarter ended June 30, 2009, which we also expect to file on July 30, 2009.

If you would like to discuss this matter further, please do not hesitate to contact me at (215) 761-1170 or by facsimile at (215) 761-5613.

Thank you.

Sincerely yours,

/s/ Mary T. Hoeltzel

Mary T. Hoeltzel
Vice President and Chief Accounting Officer

 
cc:
James Peklenk
 
Joel Parker
 


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