Correspondence 0001104659-23-051736 from PRINCIPAL LIFE INSURANCE CO (CIK 0000009712)
PRINCIPAL LIFE INSURANCE CO (CIK 0000009712)
Date: April 27, 2023 · CIK: 0000009712 · Accession: 0001104659-23-051736
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File numbers found in text: 333-267959
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CORRESP
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Principal Life Insurance Company
711 High Street, Des Moines, IA 50392
515 247 5111 tel
April 27, 2023
Via EDGAR
Securities and
Exchange Commission
Division of Investment Management
100 F Street, NE
Washington D.C.
20549
Attn: Min S.
Oh, Esq.
Senior Counsel
Division of
Investment Management –
Disclosure Review
and Accounting Office
RE: Principal Life
Insurance Company
Principal® Strategic Outcomes Index-Linked
Deferred Annuity
File No.: 333-267959
Pre-Effective Amendment No. 5 to the Registration
Statement on Form S-1
Accession Number: 0001104659-23-051607
Dear Mr. Oh:
Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Principal Life Insurance Company, as registrant (the “Registrant”), and Principal Securities, Inc., as principal underwriter
(the “Underwriter”), hereby request that the effective date of the above-referenced Pre-Effective Amendment No. 5 to the
Registration Statement on Form S-1 (the “Amendment”) be accelerated so as to permit the Amendment to become effective on
April 28, 2023, or as soon thereafter as practicable.
Please contact Doug Hodgson at 515-362-2384 if
you have any questions regarding this request or the Amendment.
Sincerely,
/s/
Doug Hodgson
/s/
Sarah Juteau
Doug Hodgson
Sarah Juteau
Counsel, Registrant
Counsel, Underwriter