SEC Company Response from Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929) (VOYA) — Nov 20, 2013
Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)
Date: Nov. 20, 2013 · CIK: 0001535929 · Accession: 0001193125-13-448182
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-191709
Letter
Acceleration Request
November 20, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey Riedler
Re:
ING U.S., Inc. (the “Company”)
Registration Statement on Form S-4
File No. 333-191709
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 Standard Time on November 20, 2013, or as soon thereafter as is practicable.
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 Staff comments and the declaration of effectiveness 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,
By:
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CORRESP 1 filename1.htm Acceleration Request November 20, 2013 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Jeffrey Riedler Re: ING U.S., Inc. (the “Company”) Registration Statement on Form S-4 File No. 333-191709 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 Standard Time on November 20, 2013, or as soon thereafter as is practicable. 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 Staff comments and the declaration of effectiveness 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, By: /s/ Bridget M. Healy Name: Bridget M. Healy Title: Executive Vice President and Chief Legal Officer