Cna Financial Corp – ‘10-Q’ for 3/31/00 – EX-15.1

On:  Friday, 5/12/00   ·   For:  3/31/00   ·   Accession #:  1104659-0-226   ·   File #:  1-05823

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Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                      42    196K 
 2: EX-15.1     Letter Re Unaudited Interim Financial Information      1      7K 
 3: EX-27       Financial Data Schedule                                2±     8K 

EX-15.1   —   Letter Re Unaudited Interim Financial Information

                                                                    EXHIBIT 15.1

LETTER REGARDING UNAUDITED INTERIM FINANCIAL INFORMATION

May 12, 2000                                                                    

CNA Financial Corporation                                                       
333 South Wabash                                                                
Chicago, Illinois 60685                                                         

We have made a review, in accordance with standards established by the American 
Institute of Certified Public Accountants, of the unaudited interim financial   
information of CNA Financial Corporation for the periods ended March 31, 2000   
and 1999, as indicated in our report dated May 12, 2000; because we did not     
perform an audit, we expressed no opinion on that information.                  

We are aware that our report referred to above, which is included in your       
Quarterly Report on Form 10-Q for the quarter ended March 31, 2000, is          
incorporated by reference in Registration Statement No. 333-84447 on Form S-8   
and Registration Statement No. 333-69741 on Form S-3.                           

We also are aware that the aforementioned report, pursuant to Rule 436(c) under 
the Securities Act of 1933, is not considered a part of the Registration        
Statement prepared or certified by an accountant or a report prepared or        
certified by an accountant within the meaning of Sections 7 and 11 of that Act. 

DELOITTE & TOUCHE LLP                                                           

Chicago, Illinois                                                               

Page 43 of 44 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing		Date		Other Filings
Filed on:		5/12/00		13F-HR
For Period End:		3/31/00		13F-HR,  13F-HR/A
		3/31/99		10-K,  10-Q,  13F-HR,  13F-HR/A
				List all Filings