SEC Comment Letter for PRINCIPAL FINANCIAL GROUP (PFG) — Oct 10, 2012
PRINCIPAL FINANCIAL GROUP INC
Date: Oct. 10, 2012 · CIK: 0001126328 · Accession: 0000000000-12-056059
AI Filing Summary & Sentiment
File numbers found in text: 001-16725
Letter
October 10 , 201 2 Via E -mail Terrance J. Lillis Senior Vice President and Chief Financial Officer Principal Financial Group, Inc. 711 High Street Des Moines, I A 50392
Re: Principal Financial Group, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 15, 2012 File No. 001-16725
Dear M r. Lillis :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not asser t staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be ce rtain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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October 10 , 201 2
Via E -mail
Terrance J. Lillis
Senior Vice President and Chief Financial Officer
Principal Financial Group, Inc.
711 High Street
Des Moines, I A 50392
Re: Principal Financial Group, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed February 15, 2012
File No. 001-16725
Dear M r. Lillis :
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not asser t staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be ce rtain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
Joel Parker
Accounting Branch Chief