VIA EDGAR
August 11, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attention: | Jeffrey P. Riedler | |
| Assistant Director |
| Re: | Humana Inc. | |
| Form 10-K for the year ended December 31, 2009 | ||
| Definitive Proxy Statement on Schedule 14A | ||
| Supplemental Response filed June 18, 2010 | ||
| File No. 001-05975 |
Dear Mr. Riedler:
We are in receipt of follow-up comments of the Staff of the Securities and Exchange Commission (the “Staff”) pursuant to the letter dated July 27, 2010, with respect to the Company’s definitive proxy statement on Schedule 14A relating to the Company’s annual shareholders’ meeting on April 20, 2010 (the “Proxy Statement”).
Per our conversation of today, the Company will respond to the Staff no later than August 31, 2010.
Very truly yours,
/s/ Steven E. McCulley |
| Steven E. McCulley |
| Vice President and Controller |
| Principal Accounting Officer |
| cc: | Michael Rosenthall, Division of Corporation Finance |
