SEC Comment Letter for PRINCIPAL FINANCIAL GROUP (PFG) — Jun 12, 2013
PRINCIPAL FINANCIAL GROUP INC
Date: June 12, 2013 · CIK: 0001126328 · Accession: 0000000000-13-032097
AI Filing Summary & Sentiment
File numbers found in text: 001-16725
Letter
June 12, 2013 Via E -mail Mr. Terrance J. Lillis Senior Vice President and Chief Financial Officer Principal Financial Group, Inc. 711 High Street Des Moines, IA 50392
Re: Principal Financial Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 13 , 201 3 File No. 001-16725
Dear Mr. Lillis :
We have completed our review of your filing . We remind you that our comments or chan ges to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or an y 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 [s] to be certain that the filing [s] include [s] the information the Securities Exchange A ct of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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June 12, 2013 Via E -mail Mr. Terrance J. Lillis Senior Vice President and Chief Financial Officer Principal Financial Group, Inc. 711 High Street Des Moines, IA 50392 Re: Principal Financial Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2012 Filed February 13 , 201 3 File No. 001-16725 Dear Mr. Lillis : We have completed our review of your filing . We remind you that our comments or chan ges to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing [s] and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or an y 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 [s] to be certain that the filing [s] include [s] the information the Securities Exchange A ct of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief