| July 9, 2010 | ||
| By EDGAR | ||
| Securities and Exchange Commission | ||
| Division of Corporation Finance | ||
| 100 F Street, N.E. | ||
| Washington D.C. 20549 | ||
| Attention: Ms. Vanessa Robertson, | ||
| Staff Accountant | ||
| Re: Principal Financial Group, Inc. | ||
| Form 10-K for the Fiscal Year Ended December 31, 2009 | ||
| Form 10-Q for the Quarterly Period Ended March 31, 2010 | ||
| File No. 001-16725 | ||
| Dear Ms. Robertson: | ||
| This confirms our telephone conversation today, July 9, concerning the proposed | ||
| submission date for Principal Financial Group, Inc.’s response to the Staff’s comments in | ||
| its letter dated June 29, 2010 (the “Comment Letter”), addressed to Terrance J. Lillis, | ||
| Senior Vice President and Chief Financial Officer of the company, concerning the above- | ||
| referenced periodic reports. | ||
| The Comment Letter requests the company to respond within ten business days, or in the | ||
| alternative, to inform the Staff when the company will provide a response. As discussed, | ||
| the company plans to provide its response no later than August 13, 2010. | ||
| 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) | |
| Mary Mast (Securities and Exchange Commission) | ||
