Mary T. Hoeltzel

Vice President &

Chief Accounting Officer

CIGNA Corporation

May 3, 2011
	Routing  TL14A 1601 Chestnut Street Philadelphia, PA 19192 Telephone  215-761-1170 Facsimile  215-761-5613 mary.hoeltzel@cigna.com

VIA EDGAR

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE:          CIGNA Corporation

Form 10-K for Fiscal Year Ended December 31, 2010

Filed February 25, 2011

File No. 001-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation and in response to your letter to Mr. McCarthy dated April 29, 2011, please be advised that we expect to provide you a response on or before May 25, 2011.  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,

/s/Mary T.Hoeltzel                                                

Mary T. Hoeltzel

Vice President and Chief Accounting Officer