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SEC Company Response from PRINCIPAL FINANCIAL GROUP (PFG) — May 12, 2011

PRINCIPAL FINANCIAL GROUP INC
Date: May 12, 2011 · CIK: 0001126328 · Accession: 0001126328-11-000184

AI Filing Summary & Sentiment

File numbers found in text: 001-16725

Referenced dates: May 2, 2011

Date
May 12, 2011
Author
/s/ Patrick A. Kirchner
Form
CORRESP
Company
PRINCIPAL FINANCIAL GROUP INC

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Jim Peklenk Staff Accountant Re: Principal Financial Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 File No. 001-16725

Dear Mr. Peklenk:

This confirms our exchange of voice mail messages today regarding the proposed

submission date for Principal Financial Group, Inc.’s response to the Staff’s comment

letter dated May 2, 2011, concerning the above-referenced periodic report.

You requested the company to respond within ten business days, or in the alternative, to

inform the Staff when the company will provide a response. As indicated, the company

plans to provide its response no later than May 23, 2011.

Please let me know if your recollection of our exchange is inconsistent with what I have

described. Please call me if you have any questions or comments.

Sincerely,
/s/ Patrick A. Kirchner

Show Raw Text
CORRESP
1
filename1.htm

   secaddltime51211.htm - Generated by SEC Publisher for SEC Filing

     May 12, 2011

     By EDGAR

     Securities and Exchange Commission

     Division of Corporation Finance

     100 F Street, N.E.

     Washington D.C. 20549

     Attention:   Mr. Jim Peklenk

                 Staff Accountant

     Re:    Principal Financial Group, Inc.

        Form 10-K for the Fiscal Year Ended December 31, 2010

        File No. 001-16725

     Dear Mr. Peklenk:

     This confirms our exchange of voice mail messages today regarding the proposed

     submission date for Principal Financial Group, Inc.’s response to the Staff’s comment

     letter dated May 2, 2011, concerning the above-referenced periodic report.

     You requested the company to respond within ten business days, or in the alternative, to

     inform the Staff when the company will provide a response. As indicated, the company

     plans to provide its response no later than May 23, 2011.

     Please let me know if your recollection of our exchange is inconsistent with what I have

     described. Please call me if you have any questions or comments.

     Sincerely,

     /s/ Patrick A. Kirchner

     Patrick A. Kirchner

     Assistant General Counsel

     Voice: 515-235-9417

     Facsimile: 515-248-3011

     Kirchner.Patrick@principal.com

     cc:
        Jim B. Rosenberg (Securities and Exchange Commission)

        Joel Parker (Securities and Exchange Commission)