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SEC Company Response from PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — Aug 16, 2012

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: Aug. 16, 2012 · CIK: 0001137774 · Accession: 0001193125-12-358785

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File numbers found in text: 001-16707

Referenced dates: August 2, 2012

Date
August 16, 2012
Author
/s/ Peter B. Sayre
Form
CORRESP
Company
PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)

Letter

Via EDGAR Division of Corporation Finance Filed February 24, 2012 Form 10-Q for the Quarterly Period Ended March 31, 2012 Filed May 4, 2012 File No. 001-16707

Dear Mr. Rosenberg:

As discussed, we are in the process of preparing our response to your letter dated August 2, 2012 setting forth comments 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, 2011 and the Company’s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2012. Please note that, consistent with my voicemail message on August 15, 2012, we intend to respond to the comments no later than Friday, September 7, 2012.

Please feel free to call me at 973-802-6309 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 Principal Accounting Officer

 100 Mulberry Street, Newark NJ 07102-2917

Tel 973 802-6309 Fax 973 802-9065

 August 16, 2012

 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 Fiscal Year Ended December 31, 2011

Filed February 24, 2012

Form 10-Q for the Quarterly Period Ended March 31, 2012

Filed May 4, 2012

File No. 001-16707

 Dear
Mr. Rosenberg:

 As discussed, we are in the process of preparing our response to your letter dated August 2, 2012
setting forth comments 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, 2011 and the Company’s Quarterly Report on Form 10-Q for the quarterly
period ended March 31, 2012. Please note that, consistent with my voicemail message on August 15, 2012, we intend to respond to the comments no later than Friday, September 7, 2012.

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

 Very truly yours,

 /s/ Peter B. Sayre

 Peter B. Sayre

 Senior Vice President and Principal Accounting Officer