October 5, 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-Q for the Quarterly Period Ended March 31, 2010
	File No. 001-16725
Dear Ms. Robertson:
This confirms our telephone conversation today regarding the proposed submission date
for Principal Financial Group, Inc.’s response to the Staff’s comment provided via
telephone on September 23, 2010, concerning the above-referenced periodic report.
You requested 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 October 21, 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)