# EDGAR Filing Document

**Accession Number:** 0000004977
**File Stem:** 0001104659-26-050322
**Filing Date:** 2026-4
**Character Count:** 2303
**Document Hash:** 1c68fa7487a05451419fef36d6206aa0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-050322.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0001104659-26-050322

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260428

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AFLAC INC
- **CENTRAL INDEX KEY:** 0000004977
- **STANDARD INDUSTRIAL CLASSIFICATION:** ACCIDENT & HEALTH INSURANCE [6321]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 581167100
- **STATE OF INCORPORATION:** GA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1932 WYNNTON RD
- **CITY:** COLUMBUS
- **STATE:** GA
- **ZIP:** 31999
- **BUSINESS PHONE:** 7063233431

**MAIL ADDRESS:**
- **STREET 1:** 1932 WYNNTON ROAD
- **CITY:** COLUMBUS
- **STATE:** GA
- **ZIP:** 31999

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMERICAN FAMILY CORP
- **DATE OF NAME CHANGE:** 19920306

**AFLAC INCORPORATED**<br> 1932 Wynnton Road

Columbus, GA 31999

April 28, 2026

BY EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-3561

Attn: Madeleine J. Mateo

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| | |
|:---|:---|
| **Re:** | **Aflac Incorporated<br> Registration Statement on Form S-3<br> File No. 333-295257** |

---

Dear Ms. Mateo:

Pursuant to Rule 461(a) under the Securities Act of 1933, we respectfully request that the effective date of the registrant's above-referenced Registration Statement on Form S-3 be accelerated by the Securities and Exchange Commission to 4:00 p.m. ET on May 1, 2026, or as soon as practicable thereafter, or at such other time as the registrant or its legal counsel may request by telephone to the staff of the Securities and Exchange Commission.

We request that we be notified of such effectiveness by a telephone call to Dwight S. Yoo of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-2573 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| AFLAC INCORPORATED | AFLAC INCORPORATED |
| By: | /s/ Audrey Boone Tillman |
| Name: | Audrey Boone Tillman, Esq. |
| Title: | Executive Vice President & General Counsel |

---

cc: James Francis, Aflac Incorporated<br> Dwight S. Yoo, Skadden, Arps, Slate, Meagher & Flom LLP