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SEC Comment Letter for Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929) (VOYA) — Nov 6, 2018

Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)
Date: Nov. 6, 2018 · CIK: 0001535929 · Accession: 0000000000-18-034556

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File numbers found in text: 333-228000

Date
November 5, 2018
Author
Rodney O. Martin, Jr.
Form
UPLOAD
Company
Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)

Letter

November 5, 2018 Rodney O. Martin, Jr. Chief Executive Officer Voya Financial, Inc. 230 Park Avenue New York, NY 10169 Re:Voya Financial, Inc. Registration Statement on Form S-4 Filed October 25, 2018 File No. 333-228000 Dear Mr. Martin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Craig B. Brod, Esq.

Show Raw Text
November 5, 2018
Rodney O. Martin, Jr.
Chief Executive Officer
Voya Financial, Inc.
230 Park Avenue
New York, NY 10169
Re:Voya Financial, Inc.
Registration Statement on Form S-4
Filed October 25, 2018
File No. 333-228000
Dear Mr. Martin:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jeffrey Gabor at 202-551-2544 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Craig B. Brod, Esq.