SEC Comment Letter for PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Nov 5, 2009

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: Nov. 5, 2009 · CIK: 0001137774 · Accession: 0000000000-09-062899

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File numbers found in text: 001-13958

Date

November 5, 2009

Author

Carlton E. Tartar

Form

UPLOAD

Company

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)

Letter

Via Facsimile and U.S. Mail Mail Stop 4720 November 5, 2009 Mr. Richard J. Carbone Executive Vice President and Chief Financial Officer Prudential Financial, Inc. 751 Broad Street Newark, New Jersey 07102 Re: Prudential Financial, Inc. Definitive Proxy Statement on Schedule 14A, filed March 20, 2009 Form 10-K for the Fiscal Year Ended December 31, 2008 File No. 001-13958

Dear Mr. Carbone:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,

Carlton E. Tartar Accounting Branch Chief

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Via Facsimile and U.S. Mail
Mail Stop 4720

                                                                                                November 5, 2009

 Mr. Richard J. Carbone Executive Vice President and Chief Financial Officer  Prudential Financial, Inc.   751 Broad Street Newark, New Jersey 07102
Re: Prudential Financial, Inc.
Definitive Proxy Statement on Schedule 14A, filed March 20, 2009
 Form 10-K for the Fiscal Year Ended December 31, 2008
File No. 001-13958

Dear Mr. Carbone:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
 Sincerely,

Carlton E. Tartar Accounting Branch Chief

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