Mary T. Hoeltzel
Vice President &
Chief Accounting Officer
CIGNA Corporation
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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,
![](https://capedge.com/proxy/CORRESP/0000950159-10-000275/hoeltzelsig.jpg)
Mary T. Hoeltzel
Vice President and Chief Accounting Officer
cc: | Kei Nakada (via facsimile) |
Gus Rodriguez (via facsimile) | |
Laura Crotty (via facsimile) |