Cigna Group — Regulatory Filings 2019

Jul 24, 2019

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CIGNA CORPORATION

900 Cottage Grove Road

Bloomfield, Connecticut 06002

VIA EDGAR

July 24, 2019

Ada D. Sarmento

Office of Healthcare & Insurance

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

RE: Cigna Corporation Registration Statement on Form S-4 File No. 333-232265 Request for Acceleration

Dear Ada D. Sarmento:

Reference is made to the Registration Statement on Form S-4 (File No. 333-232265) filed by Cigna Corporation (the “ Company ”) with the U.S. Securities and Exchange Commission (the “ SEC ”), as amended (the “ Registration Statement ”).

The Company hereby requests the Registration Statement be made effective at 9:00 a.m., Eastern Time, on July 26, 2019 (the “ Effectiveness Time ”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.

Please contact David E. Shapiro or Jenna E. Levine of Wachtell, Lipton, Rosen & Katz at (212) 403-1314 or (212) 403-1172, respectively, with any questions you may have concerning this letter, or if you require any additional information. Please notify either of them when this request for acceleration of effectiveness of the Registration Statement has been granted.

Sincerely,
CIGNA CORPORATION
By:	/s/ Amy C. Cook
	Name:	Amy C. Cook
	Title:	Managing Counsel - Securities, Governance & Treasury and Assistant Corporate Secretary

cc: David E. Shapiro, Esq.

Jenna E. Levine, Esq.

Wachtell, Lipton, Rosen & Katz