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Writer's Direct Dial: +44 (0) 207 614 2237
E-Mail: ssperber@cgsh.com
August 31, 2010
BY EDGAR Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 United States |
Re: | Prudential Public Limited Company (“Prudential”) Annual Report on Form 20-F for 2009 |
Dear Mr. Rosenberg:
We appreciated the opportunity to speak with your colleague Vanessa Robertson last Thursday in connection with the comment letter dated August 24, 2010 relating to Prudential’s Annual Report on Form 20-F for 2009. As discussed, Prudential requires additional time to prepare its response to these comments. Prudential intends to respond to the comments by September 22, 2010.
You can reach either me, or my colleague Matthew Dickman, 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. Vanessa Robertson, Securities and Exchange Commission | ||||
Mr. Nic Nicandrou, Prudential Public Limited Company | |||||
Mr. David C. Martin, Prudential Public Limited Company | |||||
Ms. Margaret Coltman, Prudential Public Limited Company | |||||
Mr. Matthew Dickman, Cleary Gottlieb Steen & Hamilton LLP | |||||
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