July 15, 2009
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4720
Washington, D.C. 20549
Cincinnati Financial Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
Form 10-Q for the Quarter ended March 31, 2009
File Number: 0-04604
In response to your letter of July 9, 2009, I contacted Sasha Parikh, Staff Accountant, by telephone on July 15, 2009, to agree upon a date for submission of Cincinnati Financial Corporation’s formal response. This letter confirms that, as agreed, Cincinnati Financial Corporation will submit its response to the matters raised in your July 9 letter on or before August 7, 2009.
Sincerely,
CINCINNATI FINANCIAL CORPORATION
/s/Steven J. Johnston
Steven J. Johnston, FCAS, MAAA, CFA
Chief Financial Officer, Senior Vice President, Secretary and Treasurer
cc:
Sasha Parikh