Eric Weinheimer Vice-President & Associate General Counsel | Sun Life Financial Inc. 150 King Street West Suite 1400 Toronto, Ontario M5H 1J9
Tel: (416) 979-4825 Fax: (416) 979-3209 eric_weinheimer@sunlife.com |
May 18, 2012
VIA EDGAR
United States Securities and Exchange Commission
Washington D.C. 20549
Attention: | Mr. Jim B. Rosenberg |
Senior Assistant Chief Accountant |
Dear Mr. Rosenberg,
Re: | Sun Life Financial Inc. | |||||
Form 40-F for Fiscal Year Ended December 31, 2011 | ||||||
File No. 001-15014 |
We acknowledge receipt of your letter to Mr. Thomas A. Bogart, Executive Vice-President, Corporate Development and General Counsel of Sun Life Financial Inc., dated May 8, 2012, with respect to the review by the Securities and Exchange Commission of the Company’s Form 40-F for the year-ended December 31, 2011. In your letter, you asked that we either provide a response to the comments in your letter within 10 business days or advise you when we will be able to provide a response. As discussed with Lisa Vanjoske, Assistant Chief Accountant, United States Securities and Exchange Commission, we will provide our response to your letter by June 5, 2012.
Yours truly
/s/ “Eric Weinheimer”
Eric Weinheimer
Vice-President &
Associate General Counsel
ERW/dj
cc: | Lisa Vanjoske, Assistant Chief Accountant |
Colm Freyne, Executive Vice-President |
& Chief Financial Officer |
Neil Harrison, Deloitte & Touche LLP |