SEC Comment Letter for PRINCIPAL FINANCIAL GROUP (PFG) — Jul 17, 2014
PRINCIPAL FINANCIAL GROUP INC
Date: July 17, 2014 · CIK: 0001126328 · Accession: 0000000000-14-036255
AI Filing Summary & Sentiment
File numbers found in text: 001-16725
Letter
July 17, 2014 Via E-mail Mr. Terrence J. Lillis Executive 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, 2013 Filed February 12, 2014 File No . 001-16725
Dear Mr. Lillis :
We have completed our review of your filing. We remind you that our comment or changes to disclo sure in response to our comment do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert the staff comment 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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July 17, 2014 Via E-mail Mr. Terrence J. Lillis Executive 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, 2013 Filed February 12, 2014 File No . 001-16725 Dear Mr. Lillis : We have completed our review of your filing. We remind you that our comment or changes to disclo sure in response to our comment do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert the staff comment 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief