SEC – ‘UPLOAD’ from 8/10/23 re: Aflac Inc. – ‘TEXT-EXTRACT’

On:  Thursday, 8/10/23, at 2:31pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-23-8707

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     37K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

August 10, 2023                               

Daniel P. Amos                                                    
Chairman and Chief Executive Officer                              
Aflac Incorporated                                                
1932 Wynnton Road                                                 
Columbus, Georgia 31999                                           

                                                      Re: Aflac Incorporated
                                                    Registration
Statement on Form S-3                                                           
                                                       Filed August 4,
2023                                                                            
                                                           File No. 333-273722

Dear Daniel P. Amos:                                              

        This is to advise you that we have not reviewed and will not
review your registration                                                        
statement.                                                        

      Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you                                                     
      that the company and its management are responsible for the accuracy and
adequacy of their                                                               
     disclosures, notwithstanding any review, comments, action or absence of
action by the staff.                                                            

             Please contact John Stickel at 202-551-3324 or Christian Windsor,
Legal Branch Chief,                                                             
at 202-551-3419 with any questions.                               

Sincerely,                                    

Division of Corporation Finance               

Office of Finance                             

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		8/10/23		144,  4,  UPLOAD
		8/4/23		S-3,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/04/23  Aflac Inc.                        S-3                    4:261K                                   Toppan Merrill/FA