0001193125-11-257389.txt : 20120109 0001193125-11-257389.hdr.sgml : 20120109 20110927161257 ACCESSION NUMBER: 0001193125-11-257389 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRUDENTIAL FINANCIAL INC CENTRAL INDEX KEY: 0001137774 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 223703799 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 751 BROAD ST CITY: NEWARK STATE: NJ ZIP: 07102 BUSINESS PHONE: 9738026000 MAIL ADDRESS: STREET 1: 751 BROAD ST CITY: NEWARK STATE: NJ ZIP: 07102 CORRESP 1 filename1.htm Correspondence

LOGO

  

 

Peter Sayre

Senior Vice President and Principal Accounting Officer

100 Mulberry Street, Newark NJ 07102-2917

Tel 973 802-6309    Fax 973 802-9065

September 27, 2011

Via EDGAR

Mr. Jim B. Rosenberg

Senior Assistant Chief Accountant

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4720

100 F Street, N.E.

Washington, DC 20549

 

RE: Prudential Financial, Inc. (the “Company”)
  Form 10-K for the Fiscal Year Ended December 31, 2010
  Filed February 25, 2011
  File No. 001-16707

Dear Mr. Rosenberg:

As discussed, we are in the process of preparing our response to your letter dated August 29, 2011 setting forth an additional comment of the staff of the Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010. As agreed to on our telephone conversation on September 27th with James Peklenk, Staff Accountant, we intend to respond to the comment by Tuesday, October 4th.

Please call me at 973-802-6309 if you have any questions.

Very truly yours,

/s/ Peter Sayre

Peter Sayre

Senior Vice President and Principal Accounting Officer

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