| Peter B. Sayre Senior Vice President and Principal Accounting Officer 100 Mulberry Street, Newark NJ 07102-2917 Tel 973 802-6309 Fax 973 802-9065 |
May 31, 2013
Via EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4720
100 F Street, N.E.
Washington, DC 20549
RE: | Prudential Financial, Inc. (the “Company”) | |
| Form 10-K for Fiscal Year Ended December 31, 2012 | ||
| Filed February 22, 2013 | ||
| File No. 001-16707 |
Dear Mr. Rosenberg:
Reference is made to your initial letter dated April 9, 2013, and my telephone conversation with Tabatha Akins on May 14, 2013, setting forth additional comments of the staff of the Securities and Exchange Commission regarding our disclosure of the Impact of a Low Interest Rate Environment included in the above-referenced filing. We are submitting this letter to confirm, pursuant to my conversation with Ms. Akins on May 29, 2013, that the Company intends to respond to your request on or before June 7, 2013.
Please feel free to call me at 973-802-6309 if you have any questions.
Very truly yours,
/s/ Peter B. Sayre
Peter B. Sayre
Senior Vice President and Principal Accounting Officer
Copies to: | Robert M. Falzon | |
| Susan L. Blount |