Principal Life Insurance Co Separate Account B
Filed: 7 Dec 09, 12:00am
December 7, 2009
VIA EDGAR
Ms. Rebecca Marquigny
Senior Counsel
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4644
RE: Principal Life Insurance Company Separate Account B (the “Registrant”)
Principal Investment Plus Variable Annuity Contract
File Numbers 333-116220 and 811-02091
Post-Effective Amendment No. 14 to the Registration Statement on Form N-4
Dear Ms. Marquigny:
Registrant is submitting this letter as requested during your conversation with Aneal Krishnamurthy of Dykema Gossett PLLC on December 4, 2009.
Registrant will file a post-effective amendment pursuant to Rule 485(a) under the Securities Act of 1933 during the next post-effective amendment season. As requested by the staff of the Securities and Exchange Commission in connection with the staff’s review of post-effective amendment no. 13, the post-effective amendment will include the complete fee table with all fees and charges and such disclosure will be in accordance with the requirements of Form N-4.
We appreciate your assistance with our filing. Please contact me if you have any questions.
Sincerely,
/s/ Jeffrey M. Pierick
Jeffrey M. Pierick
Counsel
711 High Street
Des Moines, Iowa 503092-0300
(515) 362-2384 (office)
(866) 496-6527 (facsimile)
pierick.jeff@principal.com