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SEC Company Response from PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774) (PFH) — May 31, 2013

PRUDENTIAL FINANCIAL INC (PFH, PRH, PRS, PRU) (CIK 0001137774)
Date: May 31, 2013 · CIK: 0001137774 · Accession: 0001193125-13-242467

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File numbers found in text: 001-16707

Referenced dates: April 9, 2013

Date
May 31, 2013
Author
/s/ Peter B. 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 Fiscal Year Ended December 31, 2012 Filed February 22, 2013 File No. 001-16707

Dear Mr. Rosenberg:

Reference is made to your initial letter dated April 9, 2013, and my telephone conversation with Tabatha Akins on May 14, 2013, setting forth additional comments of the staff of the Securities and Exchange Commission regarding our disclosure of the Impact of a Low Interest Rate Environment included in the above-referenced filing. We are submitting this letter to confirm, pursuant to my conversation with Ms. Akins on May 29, 2013, that the Company intends to respond to your request on or before June 7, 2013.

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

Very truly yours,
/s/ Peter B. Sayre

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CORRESP
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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

 May 31, 2013

 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, 2012

Filed February 22, 2013

File No. 001-16707

 Dear Mr. Rosenberg:

 Reference is made to your initial letter dated April 9, 2013, and my telephone conversation with Tabatha Akins on May 14, 2013, setting forth additional comments of the staff of the Securities
and Exchange Commission regarding our disclosure of the Impact of a Low Interest Rate Environment included in the above-referenced filing. We are submitting this letter to confirm, pursuant to my conversation with Ms. Akins on May 29,
2013, that the Company intends to respond to your request on or before June 7, 2013.

 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

 Copies to:

Robert M. Falzon

Susan L. Blount