Writer's Direct Dial: +44 (0) 207 614 2237
E-Mail: ssperber@cgsh.com
October 29, 2009
BY EDGAR
Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W., Stop 4-5 Washington, D.C. 20549 United States
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Re: | Prudential Public Limited Company (“Prudential”) Annual Report on Form 20-F for 2008 |
Dear Mr. Rosenberg:
We appreciated the opportunity to speak with your colleague Frank Wyman yesterday in connection with the follow-up comment letter dated October 16, 2009 relating to Prudential’s Annual Report on Form 20-F for 2008. As discussed, Prudential requires additional time to prepare its response to these comments. Prudential intends to respond to the comments by November 13, 2009.
You can reach either me, or my colleague Lisa Gan, at my number above. Please do not hesitate to contact us if you have any questions or if we can be of further assistance at this time.
Yours sincerely,
/s/ Sebastian R. Sperber
Sebastian R. Sperber
cc: | Mr. Frank Wyman, Securities and Exchange Commission |
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| Mr. Nic Nicandrou, Prudential Public Limited Company |
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| Mr. David C. Martin, Prudential Public Limited Company |
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| Ms. Margaret Coltman, Prudential Public Limited Company | ||||
| Ms. Lisa Gan, Cleary Gottlieb Steen & Hamilton LLP |
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