<SEC-DOCUMENT>0001140361-19-011353.txt : 20190823
<SEC-HEADER>0001140361-19-011353.hdr.sgml : 20190823
<ACCEPTANCE-DATETIME>20190621163800
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-011353
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190621

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Cigna Corp
		CENTRAL INDEX KEY:			0001739940
		STANDARD INDUSTRIAL CLASSIFICATION:	HOSPITAL & MEDICAL SERVICE PLANS [6324]
		IRS NUMBER:				824991898
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		900 COTTAGE GROVE ROAD
		CITY:			BLOOMFIELD
		STATE:			CT
		ZIP:			06002
		BUSINESS PHONE:		8602266000

	MAIL ADDRESS:	
		STREET 1:		900 COTTAGE GROVE ROAD
		CITY:			BLOOMFIELD
		STATE:			CT
		ZIP:			06002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Halfmoon Parent, Inc.
		DATE OF NAME CHANGE:	20180508
</SEC-HEADER>
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<TYPE>CORRESP
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    <div style="text-align: right;">June 21, 2019</div>
    <div><br>
    </div>
    <div style="text-align: center;">[Letterhead of Cigna Corporation]</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z1e7538e5c75048859f5670bb44d017a8" border="0" cellpadding="0" cellspacing="0">

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            <div style="font-family: 'Times New Roman', Times, serif;">Re:</div>
          </td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Cigna Corporation</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Registration Statement on Form S-4</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Filed on June 21, 2019</div>
          </td>
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    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;"><font style="background-color: #FFFFFF;">Reference is made to the above-referenced </font>Registration Statement on Form S-4 (the &#8220;<u>Registration Statement</u>&#8221;), filed with the U.S. Securities and Exchange Commission
      under the U.S. Securities Act of 1933, as amended (the &#8220;<u>Act</u>&#8221;), on the date hereof, in connection with the proposed offer by the Company and certain subsidiaries of the Company who will act as guarantors (the &#8220;<u>Registrant Guarantors</u>&#8221; and
      together with the Company, the &#8220;<u>Registrants</u>&#8221;) to exchange (the &#8220;<u>Exchange Offer</u>&#8221;) (i) an aggregate principal amount of up to $1,000,000,000 of the Company&#8217;s outstanding Senior Floating Rate Notes due 2020 (the &#8220;<u>Old 18-Month Floating
        Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered Senior Floating Rate Notes due 2020 (the &#8220;<u>18-Month Floating Rate Exchange Notes</u>&#8221;), (ii) an aggregate principal amount of up to $1,750,000,000 of the Company&#8217;s
      outstanding 3.200% Senior Notes due 2020 (the &#8220;<u>Old 2-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered 3.200% Senior Notes due 2020 (the &#8220;<u>2-Year Fixed Rate Exchange Notes</u>&#8221;), (iii) an aggregate principal
      amount of up to $1,000,000,000 of the Company&#8217;s outstanding Senior Floating Rate Notes due 2021 (the &#8220;<u>Old 3-Year Floating Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered Senior Floating Rate Notes due 2021 (the &#8220;<u>3-Year
        Floating Rate Exchange Notes</u>&#8221;), (iv) an aggregate principal amount of up to $1,250,000,000 of the Company&#8217;s outstanding 3.400% Senior Notes due 2021 (the &#8220;<u>Old 3-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s
      registered 3.400% Senior Notes due 2021 (the &#8220;<u>3-Year Fixed Rate Exchange Notes</u>&#8221;), (v) an aggregate principal amount of up to $700,000,000 of the Company&#8217;s outstanding Senior Floating Rate Notes due 2023 (the &#8220;<u>Old 5-Year Floating Rate Notes</u>&#8221;)
      for an equal principal amount of the Company&#8217;s registered Senior Floating Rate Notes due 2023 (the &#8220;<u>5-Year Floating Rate Exchange Notes</u>&#8221;), (vi) an aggregate principal amount of up to $3,100,000,000 of the Company&#8217;s outstanding 3.750% Senior
      Notes due 2023 (the &#8220;<u>Old 5-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered 3.750% Senior Notes due 2023 (the &#8220;<u>5-Year Fixed Rate Exchange Notes</u>&#8221;), (vii) an aggregate principal amount of up to
      $2,200,000,000 of the Company&#8217;s outstanding 4.125% Senior Notes due 2025 (the &#8220;<u>Old 7-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered 4.125% Senior Notes due 2025 (the &#8220;<u>7-Year Fixed Rate Exchange Notes</u>&#8221;),
      (viii) an aggregate principal amount of up to $3,800,000,000 of the Company&#8217;s outstanding 4.375% Senior Notes due 2028 (the &#8220;<u>Old 10-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered 4.375% Senior Notes due 2028
      (the &#8220;<u>10-Year Fixed Rate Exchange Notes</u>&#8221;), (ix) an aggregate principal amount of up to $2,200,000,000 of the Company&#8217;s outstanding 4.800% Senior Notes due 2038 (the &#8220;<u>Old 20-Year Fixed Rate Notes</u>&#8221;) for an equal principal amount of the
      Company&#8217;s registered 4.800% Senior Notes due 2038 (the &#8220;<u>20-Year Fixed Rate Exchange Notes</u>&#8221;), and (x) an aggregate principal amount of up to $3,000,000,000 of the Company&#8217;s outstanding 4.900% Senior Notes due 2048 (the &#8220;<u>Old 30-Year Fixed
        Rate Notes</u>&#8221; and, together with the Old 18-Month Floating Rate Notes, Old 2-Year Fixed Rate Notes, Old 3-Year Floating Rate Notes, Old 3-Year Fixed Rate Notes, Old 5-Year Floating Rate Notes, Old 5-Year Fixed Rate Notes, Old 7-Year Fixed Rate
      Notes, Old 10-Year Fixed Rate Notes and Old 20-Year Fixed Rate Notes, and the guarantees thereof, the &#8220;<u>Old Notes</u>&#8221;) for an equal principal amount of the Company&#8217;s registered 4.900% Senior Notes due 2048 (the &#8220;<u>30-Year Fixed Rate Exchange
        Notes</u>&#8221; and, together with the 18-Month Floating Rate Exchange Notes, 2-Year Fixed Rate Exchange Notes, 3-Year Floating Rate Exchange Notes, 3-Year Fixed Rate Exchange Notes, 5-Year Floating Rate Exchange Notes, 5-Year Fixed Rate Exchange Notes,
      7-Year Fixed Rate Exchange Notes, 10-Year Fixed Rate Exchange Notes and 20-Year Fixed Rate Exchange Notes, and the guarantees thereof, the &#8220;<u>Exchange Notes</u>&#8221;).<font style="background-color: #FFFFFF;">&#160; The Registrants are registering the
        Exchange Offer in reliance on the position of the staff of the U.S. Securities and Exchange Commission (the &#8220;</font><font style="background-color: #FFFFFF;"><u>Staff</u></font><font style="background-color: #FFFFFF;">&#8221;) enunciated in </font><font style="background-color: #FFFFFF; font-style: italic;">Exxon Capital Holdings Corporation</font><font style="background-color: #FFFFFF;"> (April 13, 1989), </font><font style="background-color: #FFFFFF; font-style: italic;">Morgan Stanley &amp;
        Co. Incorporated</font><font style="background-color: #FFFFFF;"> (June 5, 1991) and </font><font style="background-color: #FFFFFF; font-style: italic;">Shearman &amp; Sterling </font><font style="background-color: #FFFFFF;">(July 2, 1993).</font></div>
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      <div style="text-indent: 36pt;">This will confirm that the <font style="background-color: #FFFFFF;">Registrants </font>have not entered into any arrangement or understanding with any person to distribute the Exchange Notes and, to the best of the <font style="background-color: #FFFFFF;">Registrants&#8217; </font>information and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding with any
        person to participate in the distribution of the Exchange Notes.&#160; In this regard, the <font style="background-color: #FFFFFF;">Registrants </font>will make each person participating in the Exchange Offer aware (through the Exchange Offer
        prospectus) that if the Exchange Offer is being registered for the purpose of secondary resales, any securityholder using the Exchange Offer to participate in a distribution of the Exchange Notes (1) could not rely on the Staff position enunciated
        in <font style="font-style: italic;">Exxon Capital Holdings Corporation</font> (April 13, 1989) or similar letters and (2) must comply with registration and prospectus delivery requirements of the Act in connection with any sale or transfer of the
        Exchange Notes, unless the sale or transfer is made pursuant to an exemption from those requirements.&#160; The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling
        securityholder information required by Item 507 of Regulation S-K.</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">In addition, the <font style="background-color: #FFFFFF;">Registrants </font>will (i) make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker-dealer who
        holds Old Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must
        deliver a prospectus meeting the requirements of the Act in connection with any resale of such Exchange Notes and (ii) include in the transmittal letter to be executed by an exchange offeree in order to participate in the Exchange Offer a provision
        to the following effect:</div>
      <div><br>
      </div>
    </div>
    <div style="background-color: #FFFFFF;">
      <div style="margin-left: 36pt;"><font style="background-color: #FFFFFF;">If the undersigned or any beneficial owner is a broker-dealer, the undersigned and such beneficial owner: (1) represents that it is participating in the Exchange Offer for its
          own account and is exchanging Old Notes that were acquired by it as a result of market-making or other trading activities, (2) confirms that it has not entered into any arrangement or understanding with any person to distribute the Exchange Notes
          and (3) acknowledges that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of such Exchange Notes; however, by so acknowledging and by delivering a prospectus, such broker-dealer will not
          be deemed to admit that it is an underwriter within the meaning of the Securities Act.</font></div>
      <div><br>
      </div>
    </div>
    <div style="background-color: #FFFFFF;">
      <div><font style="background-color: #FFFFFF;">See </font><font style="background-color: #FFFFFF; font-style: italic;">Shearman &amp; Sterling </font><font style="background-color: #FFFFFF;">(July 2, 1993).</font></div>
    </div>
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    <div style="text-align: center;">[Signature Page Follows]</div>
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      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-weight: normal; font-style: normal;">-2-</font></div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Sincerely,</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">CIGNA CORPORATION</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Amy C. Cook</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">Amy C. Cook</td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div>Assistant Corporate Secretary</div>
          </td>
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    <div><br>
    </div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">CIGNA HOLDING COMPANY</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Anna Krishtul</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">Anna Krishtul</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div>Corporate Secretary</div>
          </td>
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    <div><br>
    </div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="3" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">EXPRESS SCRIPTS HOLDING COMPANY</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Priscilla Duncan</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">Priscilla Duncan</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Title:</div>
          </td>
          <td style="width: 40%; vertical-align: top;">
            <div>Assistant Secretary</div>
          </td>
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    <div style="background-color: #FFFFFF;">
      <div><br>
      </div>
    </div>
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            <div style="font-family: 'Times New Roman', Times, serif;"><font style="background-color: #FFFFFF;">cc:</font></div>
          </td>
          <td style="width: 95%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;"><font style="background-color: #FFFFFF;">Jenna E. Levine, Wachtell, Lipton, Rosen &amp; Katz</font></div>
          </td>
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    <div style="text-align: center;"><font id="DSPFPageNumber" style="font-family: 'Times New Roman',Times,serif; font-weight: normal; font-style: normal;">-3-</font></div>
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