Mary T. Hoeltzel

Vice President &

Chief Accounting Officer

CIGNA Corporation

April 8, 2010	Routing TL14A
	1601 Chestnut St
	Philadelphia, PA 19192
	Telephone 215.761.1170
	Facsimile 215.761.5613
VIA EDGAR and FACSIMILE	Mary. hoeltzel@cigna.com

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

RE:	CIGNA Corporation
	Form 10-K for Fiscal Year Ended December 31, 2009
	Filed February 25, 2010
	File No. 001-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation and in response to your letter to Ms. Hagan dated April 1, 2010, please be advised that we expect to provide you a response on or before May 6, 2010. 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)761-1170 or by facsimile at (215)761-5613.

Sincerely yours,

Mary T. Hoeltzel

Vice President and Chief Accounting Officer

cc:	Kei Nakada (via facsimile)
	Gus Rodriguez (via facsimile)
	Laura Crotty (via facsimile)