Annmarie Hagan
Vice President Chief Accounting Officer
CIGNA Corporation
Two Liberty Place
1601 Chestnut Street
Routing TL14A
Philadelphia, PA 19192-1550
Telephone 215.761.1206
Facsimile 215.761.5530
September 13, 2006
VIA EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: | CIGNA Corporation |
| Form 10-K for Fiscal Year Ended December 31, 2005 | ||
| Filed February 23, 2006 |
| |
| File No. 1-08323 |
| |
Dear Mr. Rosenberg:
On behalf of CIGNA Corporation and in response to your letter to Mr. Bell dated August 29, 2006, please be advised that, as discussed with Ms. Parikh earlier today, we expect to provide you a response on or before October 6, 2006. If you would like to discuss this matter in advance of our formal reply, please do not hesitate to contact me at (215) 761-1206 or by facsimile at (215) 761-5530.
Thank you.
Sincerely,
/s/ Annmarie Hagan
Annmarie T. Hagan
VP & Chief Accounting Officer
cc: | Sasha Parikh |
Mary Mast