SEC Comment Letter for PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Jun 24, 2013
PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: June 24, 2013 · CIK: 0001137774 · Accession: 0000000000-13-034379
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-16707
Letter
June 24 , 201 3 Via E -mail Robert M. Falzon Executive Vice President and Chief Financial Officer Prudential Financial, Inc. 751 Broad Street Newark, NJ 07102
Re: Prudential Financial, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 22 , 2013 File No. 001-16707
Dear M r. Falzon :
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 feder al 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 ru les require.
Sincerely,
/s/ Joel Parker
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June 24 , 201 3 Via E -mail Robert M. Falzon Executive Vice President and Chief Financial Officer Prudential Financial, Inc. 751 Broad Street Newark, NJ 07102 Re: Prudential Financial, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed February 22 , 2013 File No. 001-16707 Dear M r. Falzon : 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 feder al 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 ru les require. Sincerely, /s/ Joel Parker Joel Parker Accounting Branch Chief