Mary T. Hoeltzel

Vice President and

Chief Accounting Officer

Two Liberty place

1601 Chestnut Street

Philadelphia, PA 19192

Telephone  (215) 761-1170

Mary.Hoeltzel@cigna.com

July 15, 2009

VIA EDGAR and FACSIMILE

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, 2008
	Filed February 26, 2009
	File No. 001-08323

Dear Mr. Rosenberg:

On behalf of CIGNA Corporation and in response to your letter to Mr. Bell dated July 10, 2009, please be advised that we expect to provide a response to you on or before July 30, 2009.  This timeframe contemplates our normal review of the proposed response with members of the Audit Committee of our Board of Directors.  Additionally, we will also incorporate any changes in our Form 10-Q filing for the second quarter ended June 30, 2009, which we also expect to file on July 30, 2009.

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.

Thank you.

Sincerely yours,

/s/ Mary T. Hoeltzel

Mary T. Hoeltzel

Vice President and Chief Accounting Officer

cc:	James Peklenk
	Joel Parker