AVIVA PLC
VIA EDGAR AND EMAIL
March 17, 2014
United States Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Attn: | Cecilia Blye, Chief |
Office of Global Security Risk |
Re: | Aviva plc |
Form 20-F for the Year Ended December 31, 2012 | |
Filed March 25, 2013 | |
File No. 1-34486 |
Dear Ms. Blye
Our legal counsel, Willkie Farr & Gallagher (UK) LLP, appreciated the opportunity to speak with your colleague Daniel Leslie on March 11, 2014 in connection with the staff’s comment letter dated March 10, 2014, with respect to the above-referenced filing.
As discussed, our financial reporting and legal teams are reviewing the comments and need additional time in order to coordinate and prepare our thoughtful response. We will file a response that we expect will address your comments in a complete and detailed manner by or before April 7, 2014. We understand, based on the staff’s discussion with our counsel, that this extension request will be acceptable.
If you have any comments, or would like further information, please contact the undersigned at +44 207 662 2223, or Mr. Joseph Ferraro with the London office of Willkie Farr at +44 203 580 4707.
Sincerely,
/s/ Annabel Barker
Annabel Barker
Group Reporting Director
cc: | Mr. Jeffrey Reidler |
Assistant Director | |
Securities Exchange Commission | |
Mr. Daniel Leslie | |
Staff Attorney | |
Securities Exchange Commission | |
Mr. David F. Rogers | |
Chief Accounting Officer | |
Aviva plc | |
Ms. Monica Risam | |
General Counsel | |
Aviva plc | |
Mr. Joseph D. Ferraro | |
Willkie Farr & Gallagher (UK) LLP |