<SEC-DOCUMENT>0000049071-22-000065.txt : 20221104
<SEC-HEADER>0000049071-22-000065.hdr.sgml : 20221104
<ACCEPTANCE-DATETIME>20220929161911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000049071-22-000065
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HUMANA INC
		CENTRAL INDEX KEY:			0000049071
		STANDARD INDUSTRIAL CLASSIFICATION:	HOSPITAL & MEDICAL SERVICE PLANS [6324]
		IRS NUMBER:				610647538
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 W MAIN ST
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40202
		BUSINESS PHONE:		5025801000

	MAIL ADDRESS:	
		STREET 1:		500 W. MAIN ST
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXTENDICARE INC
		DATE OF NAME CHANGE:	19740404

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HERITAGE HOUSE OF AMERICA INC
		DATE OF NAME CHANGE:	19671129
</SEC-HEADER>
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<SEQUENCE>1
<FILENAME>filename1.htm
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September 29, 2022
By E-mail

Division of Corporate Finance, Disclosure Review Program
United States Securities and Exchange Commission
Washington, D.C. 20549

RE: Humana Inc.
        Definitive Proxy Statement on Schedule 14A
        Filed March 9, 2022
        File No. 001-05975

To Whom It May Concern:

Thank you for your letter of September 20, 2022, regarding Humana Inc.'s
proxy statement disclosures.  We acknowledge receipt and confirm that
we will enhance our future proxy disclosures in accordance with the
topics discussed in your letter.

If you have additional questions or need anything further, please don't
hesitate to contact me at (502) 580-1000.

Sincerely,
Joseph M. Ruschell
Vice President, Associate General
Counsel & Corporate Secretary
Humana Inc.
cc: Bruce D. Broussard (Humana Inc.)

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