SEC Comment Letter for Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929) (VOYA) — Jul 17, 2015
Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)
Date: July 17, 2015 · CIK: 0001535929 · Accession: 0000000000-15-037278
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35897
Letter
July 17 , 2015 Via E -mail Mr. Ewout Steenbergen Executive Vice President and Chief Financial Officer Voya Financial, Inc. 230 Park Avenue New York, NY 10169
Re: Voya Financial, Inc. Form 10 -K for the Fiscal Year Ended December 31 , 2014 Filed February 27, 2015 File No. 001-35897
Dear Mr. Steenbergen :
We have comp leted 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 federal securities laws of the Un ited 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 rules require.
Sincerely,
/s/ Jim B. Rosenberg
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July 17 , 2015 Via E -mail Mr. Ewout Steenbergen Executive Vice President and Chief Financial Officer Voya Financial, Inc. 230 Park Avenue New York, NY 10169 Re: Voya Financial, Inc. Form 10 -K for the Fiscal Year Ended December 31 , 2014 Filed February 27, 2015 File No. 001-35897 Dear Mr. Steenbergen : We have comp leted 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 federal securities laws of the Un ited 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 rules require. Sincerely, /s/ Jim B. Rosenberg Jim B. Rosenberg Senior Assistant Chief Accountant