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    Principal Life Insurance Company

    711 High Street, Des Moines, IA 50392

    515 247 5111 tel

May 10, 2024

VIA EDGAR

Securities and Exchange Commission

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 Income

File No.: 333-275614

Pre-Effective
Amendment No. 2 to Registration Statement on Form S-1

Request for Acceleration

Commissioners:

Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Principal Life Insurance Company, as registrant, and Principal Securities, Inc., as principal underwriter, hereby request that the
effective date for the above-referenced pre-effective amendment no. 2 to the registration statement on Form S-1 be accelerated so
that the registration statement, as amended, will become effective on May 13, 2024.

Any questions regarding this request should be directed to Scott Van
Wyngarden, counsel for Principal Life, at 515-247-6785.

Sincerely,

    Principal Life Insurance Company

    (registrant)

    By:
     /s/ Scott Van Wyngarden

    Name:
    Scott Van Wyngarden

    Title:
     Counsel

    Principal Securities, Inc.

    (principal underwriter)

    By:
     /s/ Mitch Nass

    Name:
    Mitch Nass

    Title:
    Counsel and Secretary