September 10, 2012
By EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attention: Ms. Tabatha Akins
Staff Accountant
Re: Principal Financial Group, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 15, 2012
File No. 001-16725
Dear Ms. Akins:
This confirms our telephone conversation last Friday afternoon regarding the proposed submission date for Principal Financial Group, Inc.’s response to the Staff’s comment letter dated September 5, 2012, 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 October 3, 2012.
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)
Lisa Vanjoske (Securities and Exchange Commission)