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SEC Company Response from PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Sep 13, 2011

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: Sept. 13, 2011 · CIK: 0001137774 · Accession: 0001193125-11-246880

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File numbers found in text: 001-16707

Referenced dates: August 29, 2011

Date
September 13, 2011
Author
/s/ Peter Sayre
Form
CORRESP
Company
PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)

Letter

Via EDGAR Division of Corporation Finance Prudential Financial, Inc. (the “Company”) Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-16707

Dear Mr. Rosenberg:

We received your letter dated August 29, 2011 setting forth an additional comment of the staff of the Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010.

We are currently in the process of preparing our response. Please note that, consistent with my voicemail to Mary Mast, Senior Accountant, we intend to respond to the comment by Tuesday, September 27th.

Please call me at 973-802-6309 if you have any questions.

Very truly yours,
/s/ Peter Sayre

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CORRESP
1
filename1.htm

Correspondence

Peter Sayre

 Senior Vice President and Principal Accounting
Officer

 100 Mulberry Street, Newark NJ 07102-2917

 Tel 973
802-6309 Fax 973 802-9065

 September 13, 2011

 Via EDGAR

 Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

 U.S.
Securities and Exchange Commission

 Division of Corporation Finance

 Mail Stop 4720

 100 F Street, N.E.

 Washington, DC 20549

RE:

 Prudential Financial, Inc. (the “Company”)

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

Filed February 25, 2011

 File
No. 001-16707

 Dear Mr. Rosenberg:

We received your letter dated August 29, 2011 setting forth an additional comment of the staff of the Securities and Exchange
Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010.

 We are
currently in the process of preparing our response. Please note that, consistent with my voicemail to Mary Mast, Senior Accountant, we intend to respond to the comment by Tuesday, September 27th.

Please call me at 973-802-6309 if you have any questions.

 Very truly yours,

 /s/ Peter Sayre

 Peter Sayre

 Senior Vice President and Principal Accounting Officer