FORM 3	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549	OMB APPROVAL
	INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940	OMB Number: 3235-0104 Expires: January 31, 2005 Estimated average burden hours per response. . .0.5 Filed By Romeo and Dye's Section 16 Filer www.section16.net

1. Name and Address of Reporting Person* Principal Financial Group, Inc.	2. Date of Event Requiring Statement Month/Day/Year 04/04/2003	4. Issuer Name and Ticker or Trading Symbol Allion Healthcare, Inc.
(Last)      (First)     (Middle) 711 High Street	3. I.R.S. Identification Number of Reporting Person, if an entity (voluntary)	5. Relationship of Reporting Person(s) to Issuer (Check all applicable)     Director                      X 10% Owner     Officer                            Other (give title below)              (specify below)	6. If Amendment, Date of Original (Month/Day/Year) April 14, 2003
(Street) Des Moines, IA 50392			7. Individual or Joint/Group Filing (Check Applicable Line)     Form filed by One Reporting Person X Form filed by More than One Reporting Person
(City)     (State)     (Zip)	Table I — Non-Derivative Securities Beneficially Owned

1. Title of Security
(Instr. 4) 2. Amount of
Securities
Beneficially
Owned
(Instr. 4) 3. Ownership Form:
Direct (D)
or Indirect (I)
(Instr. 5) 4. Nature of Indirect
Beneficial Ownership
(Instr. 5)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5(b)(v).

Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number

FORM 3 (continued) Table II - Derivative Securities Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/ Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Series B Convertible Preferred Stock	Immediately	None	Common Stock	333,334(1)	$3.00(1)	I	By Subsidiary
Series C Convertible Preferred Stock	Immediately	None	Common Stock	400,000(1)	$5.00(1)	I	By Subsidiary

Explanation of Responses:

(1) The number of underlying shares of Common Stock and conversion price are subject to adjustment for anti-dilution and other matters.

By: /s/ Principal Financial Group, Inc.
             /s/ Joyce N. Hoffman, Senior Vice President and Corporate Secretary
**Signature of Reporting Person April 21, 2003
Date

**Intentional misstatements or omissions of facts constitute Federal Criminal Violations.
See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

Note: File three copies of this Form, one of which must be manually signed.
          If space is insufficient, See Instruction 6 for procedure.

Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

                        JOINT FILER INFORMATION



                     Amount of Securities    Ownership Form:  Nature of Indirect
Name and Address      Beneficially Owned        (D) or (I)     Beneficial Ownership

Principal Financial
Group, Inc.             333,334 shares of          I           By Principal Life Insurance
711 High Street         Series B Convertible                   Company
Des Moines, Iowa  50392 Preferred Stock

                        400,000 shares of          I           By Principal Life Insurance
                        Series C Convertible                   Company
                        Preferred Stock

Principal Financial
Services, Inc.          333,334 shares of          I           By Principal Life Insurance
711 High Street         Series B Convertible                   Company
Des Moines, Iowa 50392  Preferred Stock

                        400,000 shares of          I           By Principal Life Insurance
                        Series C Convertible                   Company
                        Preferred Stock

Principal Life
Insurance Company       333,334 shares of          D
711 High Street         Series B Convertible
Des Moines, Iowa  50392 Preferred Stock

                        400,000 shares of          D
                        Series C Convertible
                        Preferred Stock











Signature Page for Joint Filers



PRINCIPAL FINANCIAL SERVICES, INC.


By: _/s/ Joyce N. Hoffman________________________
    Joyce N. Hoffman
    Senior Vice President & Corporate Secretary

PRINCIPAL LIFE INSURANCE COMPANY


By: _/s/ Joyce N. Hoffman_________________________
    Joyce N. Hoffman
    Senior Vice President & Corporate Secretary







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