SEC Company Response from Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929) (VOYA) — Apr 29, 2013
Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)
Date: April 29, 2013 · CIK: 0001535929 · Accession: 0001193125-13-182369
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-184847
Letter
Company acceleration request
April 29, 2013
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey Riedler
Rose Zukin
Re: ING U.S., Inc. (the “Company”)
Registration Statement on Form S-1
File No. 333-184847
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:00 PM Eastern Daylight Time on May 1, 2013, or as soon thereafter as is practicable. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our counsel, Sullivan & Cromwell LLP, confirming this request.
The Company hereby acknowledges that:
•
should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
ING U.S., Inc.
Show Raw Text
CORRESP 1 filename1.htm Company acceleration request April 29, 2013 VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Riedler Rose Zukin Re: ING U.S., Inc. (the “Company”) Registration Statement on Form S-1 File No. 333-184847 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 3:00 PM Eastern Daylight Time on May 1, 2013, or as soon thereafter as is practicable. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our counsel, Sullivan & Cromwell LLP, confirming this request. The Company hereby acknowledges that: • should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, ING U.S., Inc. By: /s/ Alain M. Karaoglan Name: Alain M. Karaoglan Title: Executive Vice President and Chief Operating Officer By: /s/ Ewout L. Steenbergen Name: Ewout L. Steenbergen Title: Executive Vice President and Chief Financial Officer [Signature Page to Acceleration Request]