Butler County property casualty insurer Cincinnati Financial Corp. said Tuesday it estimates the company’s pre-tax losses from Superstorm Sandy to be approximately $25 million to $35 million.

The costs to cover claims from the storm will affect the company’s fourth quarter results, the company said Tuesday.

Cincinnati Financial of Fairfield is Butler County’s second biggest employer of approximately 2,800 people.

Insurance agents represent Cincinnati Financial products in 39 states. Cincinnati Financial said most of the claims from the storm occurred in Cleveland (60 percent) and Pennsylvania (20 percent). Many claims stemmed from wind damage or from water damage due to drain back-ups, hydrostatic pressure or roofs that leaked after unusually heavy rain, Cincinnati Financial said.

“The estimate we have provided for our Sandy losses is preliminary,” President and Chief Executive Officer Steven Johnston said in a statement with the release.

The largest loss event in the company’s history remains to be the $239 million in losses in 2011 for the storm system of tornadoes in Joplin, Mo., as well as hail after that in the Dayton area, according to the company.