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SEC Company Response from PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Apr 29, 2009

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: April 29, 2009 · CIK: 0001137774 · Accession: 0001193125-09-091973

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File numbers found in text: 001-13958

Date
April 29, 2009
Author
/S/ PETER B. SAYRE
Form
CORRESP
Company
PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance 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. Rosenberg:

I am writing in response to your letter, dated April 16, 2009, addressed to Richard J. Carbone, setting forth comments of the Staff of the Securities and Exchange Commission on the Definitive Proxy Statement on Schedule 14A filed on March 20, 2009 and the 2008 Annual Report on Form 10-K of Prudential Financial, Inc. (the “Company”).

Please note that as discussed with Frank Wyman, Staff Accountant, the Company intends to respond to the six comments relating to the 2008 Annual Report on Form 10-K by Friday, May 1, 2008. To allow for appropriate reviews, the Company intends to respond to the two questions relating to the Definitive Proxy Statement by mid-May.

Please call me at the above number if you have any questions.

Very truly yours,
/S/ PETER B. SAYRE

Show Raw Text
CORRESP
1
filename1.htm

Correspondence

 Peter B. Sayre

 Senior Vice President and
Controller

 213 Washington Street, Newark NJ 07102-2917

 Tel 973 802-6309 Fax 973 802-9065

 April 29, 2009

 Via EDGAR

 Mr. Jim B. Rosenberg

 Senior Assistant Chief Accountant

 Securities and Exchange Commission

 Division of Corporation Finance

 Mail Stop 6010

 100 F. Street, N.E.

 Washington, DC 20549

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. Rosenberg:

 I am writing in response to your letter, dated April 16, 2009, addressed to Richard J. Carbone, setting forth comments of the Staff of the Securities and Exchange Commission on the Definitive Proxy Statement on
Schedule 14A filed on March 20, 2009 and the 2008 Annual Report on Form 10-K of Prudential Financial, Inc. (the “Company”).

 Please note that as discussed with Frank Wyman, Staff Accountant, the Company intends to respond to the six comments relating to the 2008 Annual Report on Form 10-K by Friday, May 1, 2008. To allow for appropriate reviews, the Company
intends to respond to the two questions relating to the Definitive Proxy Statement by mid-May.

 Please call me at the above number if you
have any questions.

Very truly yours,

 /S/ PETER B. SAYRE

 Peter B. Sayre

 Senior Vice President and Controller

 (Principal Accounting Officer)