SEC Comment Letter for PRINCIPAL FINANCIAL GROUP (PFG) — May 3, 2016
PRINCIPAL FINANCIAL GROUP INC
Date: May 3, 2016 · CIK: 0001126328 · Accession: 0000000000-16-074634
AI Filing Summary & Sentiment
File numbers found in text: 001-16725
Letter
Mail Stop 4720 May 2, 201 6 Via E -mail Mr. Terrance J. Lillis Chief Financial Officer Principal Financial Group Inc . 711 High Street Des Moines, Iowa 50392
Re: Principal Financial Group Inc . Form 10 -K for the Year Ended December 31, 201 5 Filed February 10, 2016 File No. 001-16725
Dear Mr. 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 assert 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 certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Joel Parker
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Mail Stop 4720 May 2, 201 6 Via E -mail Mr. Terrance J. Lillis Chief Financial Officer Principal Financial Group Inc . 711 High Street Des Moines, Iowa 50392 Re: Principal Financial Group Inc . Form 10 -K for the Year Ended December 31, 201 5 Filed February 10, 2016 File No. 001-16725 Dear Mr. 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 assert 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 certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief Office of Healthcare and Insurance