May 12, 2011
By EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention:   Mr. Jim Peklenk
	Staff Accountant
Re:    Principal Financial Group, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2010
	File No. 001-16725
Dear Mr. Peklenk:
This confirms our exchange of voice mail messages today regarding the proposed
submission date for Principal Financial Group, Inc.’s response to the Staff’s comment
letter dated May 2, 2011, 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 indicated, the company
plans to provide its response no later than May 23, 2011.
Please let me know if your recollection of our exchange 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)
	Joel Parker (Securities and Exchange Commission)