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SEC Company Response from Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929) (VOYA) — Jun 15, 2015

Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)
Date: June 15, 2015 · CIK: 0001535929 · Accession: 0001193125-15-223508

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File numbers found in text: 001-35897

Date
June 15, 2015
Author
/s/ Trevor
Form
CORRESP
Company
Voya Financial, Inc. (VOYA, VOYA-PB) (CIK 0001535929)

Letter

Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Jim B. Rosenberg Re: Voya Financial, Inc. Form 10-K for the Fiscal Year December 31, 2014 Filed February 27, 2015 File No. 001-35897

Dear Mr. Rosenberg:

Voya Financial, Inc. (the “Company”) is in receipt of your letter, dated June 4, 2015, regarding the above-referenced filing. As I have discussed with Ms. Keira Nakada, Senior Staff Accountant in the Division of Corporation Finance, the Company will provide its response to the comments set forth in that letter on or before July 16, 2015.

Please do not hesitate to contact me at (212) 309-8245 should any further discussion be necessary.

Sincerely,
/s/ Trevor
Ogle

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CORRESP
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filename1.htm

Corresp

 June 15, 2015

Via EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street
N.E.

 Washington D.C. 20549

Attention:
Jim B. Rosenberg

Senior Assistant Chief Accountant

Re:
Voya Financial, Inc.

Form 10-K for the Fiscal Year December 31, 2014

Filed February 27, 2015

File No. 001-35897

 Dear Mr. Rosenberg:

Voya Financial, Inc. (the “Company”) is in receipt of your letter, dated June 4, 2015, regarding the above-referenced filing. As
I have discussed with Ms. Keira Nakada, Senior Staff Accountant in the Division of Corporation Finance, the Company will provide its response to the comments set forth in that letter on or before July 16, 2015.

Please do not hesitate to contact me at (212) 309-8245 should any further discussion be necessary.

Sincerely,

 /s/ Trevor
Ogle

 Trevor Ogle

Senior Vice President and

 Deputy General Counsel