SEC Comment Letter for PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Dec 21, 2012
PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: Dec. 21, 2012 · CIK: 0001137774 · Accession: 0000000000-12-069022
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File numbers found in text: 001-16707
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December 21 , 2012 Via E-mail 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. Form 10-K for Fiscal Year Ended December 31, 201 1 Filed February 24, 2012 File No. 001-16707 Dear Mr. Carbone : 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 pers on 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