Principal Funds, Inc. | ||
680 8th Street | ||
Des Moines, Iowa 50392-2080 | ||
March 16, 2010 | ||
Via EDGAR | ||
Securities and Exchange Commission | ||
Division of Investment Management | ||
100 F Street, N.E. | ||
Washington, D.C. 20549 | ||
Attention: John Grzeskiewicz, Esq. | ||
Re: | Principal Funds, Inc. | |
Registration Statement on Form N-14 (File No. 333-164920) | ||
Ladies and Gentlemen: | ||
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Principal Funds, Inc. (the | ||
“Registrant”) and its principal underwriter, Principal Funds Distributor, Inc., hereby request that the | ||
effectiveness of the above-referenced Registration Statement on Form N-14 be accelerated to March 18, | ||
2010, or as soon thereafter as practicable. | ||
In connection with the foregoing request for acceleration, the Registrant hereby acknowledges that: | ||
· | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant | |
to delegated authority, declare the filing effective, it does not foreclose the Commission from | ||
taking any action with respect to the filing; | ||
· | the action of the Commission or staff, acting pursuant to delegated authority, in declaring the | |
filing effective, does not relieve the Registrant from its full responsibility for the adequacy and | ||
accuracy of the disclosure in the filing; and | ||
· | the Registrant may not assert staff comments and the declaration of effectiveness as a defense in | |
any proceeding initiated by the Commission or any person under the federal securities laws of the | ||
United States. | ||
If you have any questions regarding this request, please contact, and upon the acceleration of | ||
effectiveness of the Registration Statement, please notify Adam U. Shaikh at 515-235-9328. | ||
Very truly yours, | ||
PRINCIPAL FUNDS, INC. | PRINCIPAL FUNDS DISTRIBUTOR, INC. | |
/s/ Adam U. Shaikh | /s/ Adam U. Shaikh | |
By: :____________________________________ | By:____________________________________ | |
Adam U. Shaikh | Adam U. Shaikh | |
Assistant Counsel | Counsel |
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N-14/A Filing
Principal Funds N-14/ARegistration statement for investment companies business combination (amended)
Filed: 16 Mar 10, 12:00am