Company: CI
Filing Date: 2025-01-16
Form Type: CORRESP
Source: 0001739940-25-000005
Chunk: 0

Company: Cigna Group
Filing Date: 2025-01-16
Form: CORRESP
Chunk 0
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### THE CIGNA GROUP
<div align='center'>900 Cottage Grove Road

Bloomfield, Connecticut 06002</div>

#### VIA EDGAR
January 16, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mengyao Lu and Robert Klein

| RE: |     | The Cigna Group                                             
 Form 10-K for the Fiscal Year Ended December 31, 2023       
 Form 10-Q for the Quarterly Period Ended September 30, 2024 |
|:----|:----|:------------------------------------------------------------|
|     |     | Response dated November 21, 2024                            |
|     |     | File No. 001-38769                                          |

Ladies and Gentlemen,

The Cigna Group (the "Company") submits this letter in response to the comments contained in the correspondence of the Staff (the "Staff") of the United States Securities and Exchange Commission (the "Commission"), dated December 20, 2024 (the "Comment Letter"), relating to the Form 10-K for the fiscal year ended December 31, 2023 (the "2023 Form 10-K"), Form 10-Q for the quarterly period ended September 30, 2024, and our prior response dated November 21, 2024.

For reference purposes, the text of the comments in the Comment Letter have been reproduced herein (in bold), with the Company's response below each numbered comment.

Form 10-Q for the Quarterly Period Ended September 30, 2024

#### Note 17 - Segment Information, page 32

#### 1.
We note your response to prior comment 6 that you considered the economic characteristics of the Pharmacy Benefits Services and Specialty and Care Services operating segments to be similar and that the aggregation meets the objective and basic principles of segment reporting under ASC 280. Please address the following points:

#### •

Please elaborate how the aggregation of these two operating segments helps investors understand your performance and assess prospects for future cash flows. In doing so, please consider providing a balanced assessment of both supporting and contradicting evidence such as your communications with investors, industry reports or other analyses by users of your financial statements. For example, we note from the quarterly investor presentations in 2024 published on your website that your Specialty and Care Services growth ranged from 8% to 12%, while your Pharmacy