-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LrqMbXSsffcNpeTMBBgKMR7OnxqFL1P862tw+93aPngmD1JerFDYiPCrTdCP37+/ 9o9gzfJJLutFTtWcG3T4mA== 0001126328-09-000283.txt : 20091123 0001126328-09-000283.hdr.sgml : 20091123 20090804151536 ACCESSION NUMBER: 0001126328-09-000283 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRINCIPAL FINANCIAL GROUP INC CENTRAL INDEX KEY: 0001126328 STANDARD INDUSTRIAL CLASSIFICATION: ACCIDENT & HEALTH INSURANCE [6321] IRS NUMBER: 421520346 STATE OF INCORPORATION: DE FISCAL YEAR END: 0224 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 711 HIGH STREET CITY: DES MOINES STATE: IA ZIP: 50392-0300 BUSINESS PHONE: 5152475111 MAIL ADDRESS: STREET 1: 711 HIGH STREET CITY: DES MOINES STATE: IA ZIP: 50392-0300 CORRESP 1 filename1.htm secaddltime8409.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
August 4, 2009 
 
By EDGAR and Hand Delivery 
 
 
Securities and Exchange Commission 
Division of Corporation Finance 
100 F Street, N.E. 
Washington D.C. 20549 
Attention:  Mr. Jeffrey Riedler, 
                 Assistant Director 
 
Re:   Principal Financial Group, Inc. 
  Definitive Proxy Statement 
  Filed on April 8, 2009 
  File No. 001-16725 
 
Dear Mr. Riedler: 
 
This confirms our telephone conversation today, August 4, concerning the proposed 
submission date for Principal Financial Group, Inc.’s response to the Staff’s comments in its 
letter dated July 22, 2009 (the “Comment Letter”), addressed to Terrance J. Lillis, Senior 
Vice President and Chief Financial Officer of the company, concerning the above- 
referenced proxy statement. 
 
The Comment Letter requests the company to respond within ten business days, or in the 
alternative, to inform the Staff when the company will provide a response. As discussed, the 
company plans to provide its response no later than August 21, 2009. 
 
Please let me know if your understanding of our agreement is inconsistent with what I have 
described. Please call me if you have any questions or comments. 
 
Sincerely,   
 
 /s/ Patrick A. Kirchner
 
Patrick A. Kirchner 
Assistant General Counsel 
Voice: 515-235-9417 
Facsimile: 515-248-3011 
Kirchner.Patrick@principal.com 
 
cc:  Jennifer Riegel (Securities and Exchange Commission) 

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