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)