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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000902561-06-000059.txt : 20061127
<SEC-HEADER>0000902561-06-000059.hdr.sgml : 20061127
<ACCEPTANCE-DATETIME>20060504161251
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000902561-06-000059
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20060504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CNA FINANCIAL CORP
		CENTRAL INDEX KEY:			0000021175
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				366169860
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		CNA
		STREET 2:		333 S. WABASH
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
		BUSINESS PHONE:		3128225000

	MAIL ADDRESS:	
		STREET 1:		CNA
		STREET 2:		333 S. WABASH
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60604
</SEC-HEADER>
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<SEQUENCE>1
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<p style=' margin-bottom:17pt; margin-top:3pt;text-align:left;'>
<img src="img1.jpg" width="96" height="144"><br> </p>


<table border="0" cellspacing=0 cellpadding=0 width="105%" style='border-collapse:collapse'>
    <tr style='height:96.75pt'>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>CNA Center</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>Chicago, Illinois 60685</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:18pt'><font size=1>&nbsp;</font></p> </td>
        <td width="209" valign=top style='padding:0in 5.4pt 0in 5.4pt; height:96.75pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>Robert M. Mann</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>Senior Vice President &amp;</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>Deputy General Counsel</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font face="Arial"><i><b><font size=2>Law Department</font></b></i></font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:2pt;margin-bottom:0pt'><i><font size=1>Telephone</font></i><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;</font><i><font size=1>312<font
face="Arial">-822-4982</font></font></i><br> <i><font size=1>Facsimile</font></i><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><i><font size=1>312<font face="Arial">-822-1297</font></font></i><br> <i><font size=1>Internet</font></i><font size=1>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><i><font size=1>robert<font face="Arial">.mann@cna.com</font></font></i></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">May 4, 2006</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">Ms. Ibolya Ignat</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">United States Securities and Exchange Commission</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">Division of Corporation Finance</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">450 Fifth Street, N.W.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">Washington, D.C.  20549</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>


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            <p style='margin:0in;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:.0001pt'><font size=2><font face="Arial">Re:</font></font></p> </td>
        <td width="586" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin:0in;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:.0001pt'>
            <font face="Arial" size="2">CNA Financial Corporation (the &#147;Company&#148; or &#147;CNA&#148;)<br>
            Comment Letter dated April 21, 2006  (the &#147;Comment Letter&#148;)<br>
            </font><font face="Arial" size="2">Form 10-K for fiscal year ended December 31, 2005<br>
            </font><font face="Arial" size="2">Filed on March 8, 2006<br>
            </font><font face="Arial" size="2">File No. 001-05823<br>
&nbsp;</font></p> </td> </tr>
    <tr >
        <td width="53" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin:0in;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
        <td width="586" valign=top style='padding:0in 5.4pt 0in 5.4pt'>
            <p style='margin:0in;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:.0001pt'><font face="Arial"><b><font size=2>VIA EDGAR FILING AND FACSIMILE TRANSMISSION &#150; 202-772-9217</font></b></font></p> </td> </tr>
    </table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">Dear Ms. Ignat:</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2><font face="Arial">Thank you for speaking with me yesterday regarding the captioned Comment Letter, receipt of which the Company acknowledges. As we discussed, the Company is currently working on a substantive response and plans to file that response on or before May 17, 2006.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2><font face="Arial">Although we are of course amenable to enhancing our disclosures in the context of the Comment Letter, our responses to it should not be considered an indication that we believe any disclosures in the captioned Form 10-K filing are inadequate or incorrect in any material respect.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:justify;'><font size=2><font face="Arial">If you have any questions or further comments, please contact the undersigned at 312-822-4982, or via fax at 312-822-1297.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2><font face="Arial">Sincerely,</font></font></p>

<p style=' margin-bottom:6pt; margin-top:6pt;text-align:left;'><font size=2><font face="Arial">&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:6pt;text-align:left;'><font size=2>/s/
Robert M. Mann&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:6pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:6pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:6pt;text-align:left;'><font size=2>&nbsp;</font></p>



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