-----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, KQqDZWcqMwzZDiII9RxIFyQdWTLlxz6eYgrF1x4uX57D+2PfwaJ1+gepHF6MlOPH nMlkiaawCKHKBx96HlRNTw== 0001126328-10-000362.txt : 20101228 0001126328-10-000362.hdr.sgml : 20101228 20100709155622 ACCESSION NUMBER: 0001126328-10-000362 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100709 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 secaddltime7910.htm - Generated by SEC Publisher for SEC Filing
July 9, 2010   
 
By EDGAR 
 
 
Securities and Exchange Commission 
Division of Corporation Finance 
100 F Street, N.E. 
Washington D.C. 20549 
Attention:     Ms. Vanessa Robertson, 
             Staff Accountant 
 
Re:    Principal Financial Group, Inc. 
  Form 10-K for the Fiscal Year Ended December 31, 2009 
  Form 10-Q for the Quarterly Period Ended March 31, 2010 
  File No. 001-16725 
 
Dear Ms. Robertson: 
 
This confirms our telephone conversation today, July 9, concerning the proposed 
submission date for Principal Financial Group, Inc.’s response to the Staff’s comments in 
its letter dated June 29, 2010 (the “Comment Letter”), addressed to Terrance J. Lillis, 
Senior Vice President and Chief Financial Officer of the company, concerning the above- 
referenced periodic reports. 
 
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 13, 2010. 
 
Please let me know if your recollection of our conversation 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:  Jim B. Rosenberg (Securities and Exchange Commission) 
  Mary Mast (Securities and Exchange Commission) 

 

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