| May 12, 2011 | ||
| By EDGAR | ||
| Securities and Exchange Commission | ||
| Division of Corporation Finance | ||
| 100 F Street, N.E. | ||
| Washington D.C. 20549 | ||
| Attention: Mr. Jim Peklenk | ||
| Staff Accountant | ||
| Re: Principal Financial Group, Inc. | ||
| Form 10-K for the Fiscal Year Ended December 31, 2010 | ||
| File No. 001-16725 | ||
| Dear Mr. Peklenk: | ||
| This confirms our exchange of voice mail messages today regarding the proposed | ||
| submission date for Principal Financial Group, Inc.’s response to the Staff’s comment | ||
| letter dated May 2, 2011, concerning the above-referenced periodic report. | ||
| You requested the company to respond within ten business days, or in the alternative, to | ||
| inform the Staff when the company will provide a response. As indicated, the company | ||
| plans to provide its response no later than May 23, 2011. | ||
| Please let me know if your recollection of our exchange 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) | |
| Joel Parker (Securities and Exchange Commission) | ||
