SEC Comment Letter for PRINCIPAL FINANCIAL GROUP (PFG) — Jun 15, 2011

PRINCIPAL FINANCIAL GROUP INC
Date: June 15, 2011 · CIK: 0001126328 · Accession: 0000000000-11-036907

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AI Filing Summary & Sentiment

File numbers found in text: 001-16725

Date

June 15, 2011

Author

A c c o u n t i n g B r a n c h C h i e f

Form

UPLOAD

Company

PRINCIPAL FINANCIAL GROUP INC

Letter

June 15, 2011 Via E-Mail Terrance J. Lillis Senior Vice President and Chief Financial Officer Principal Financial Group, Inc. 711 High Street Des Moines, Iowa 50392 Re: Principal Financial Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 16, 2011 File No. 001-16725

Dear Mr. Lillis: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely, /s/ Joel Parker Joel Parker
A c c o u n t i n g B r a n c h C h i e f

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June 15, 2011
  Via E-Mail

Terrance J. Lillis Senior Vice President and
Chief Financial Officer
Principal Financial Group, Inc. 711 High Street Des Moines, Iowa  50392
Re: Principal Financial Group, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2010
Filed February 16, 2011 File No. 001-16725

Dear Mr. Lillis:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

 Sincerely,  /s/ Joel Parker  Joel Parker
        A c c o u n t i n g  B r a n c h  C h i e f

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