United States securities and exchange commission logo June 4, 2020 Nicole S. Jones Executive Vice President and General Counsel Cigna Corp 900 Cottage Grove Road Bloomfield, Connecticut 06002 Re: Cigna Corp Registration Statement on Form S-4 Filed May 28, 2020 File No. 333-238754 Dear Ms. Jones: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jessica Livingston at 202-551-3448 with any questions. Sincerely, Division of Corporation Finance Office of Finance