| August 4, 2009 | ||
| By EDGAR and Hand Delivery | ||
| Securities and Exchange Commission | ||
| Division of Corporation Finance | ||
| 100 F Street, N.E. | ||
| Washington D.C. 20549 | ||
| Attention: Mr. Jeffrey Riedler, | ||
| Assistant Director | ||
| Re: Principal Financial Group, Inc. | ||
| Definitive Proxy Statement | ||
| Filed on April 8, 2009 | ||
| File No. 001-16725 | ||
| Dear Mr. Riedler: | ||
| This confirms our telephone conversation today, August 4, concerning the proposed | ||
| submission date for Principal Financial Group, Inc.’s response to the Staff’s comments in its | ||
| letter dated July 22, 2009 (the “Comment Letter”), addressed to Terrance J. Lillis, Senior | ||
| Vice President and Chief Financial Officer of the company, concerning the above- | ||
| referenced proxy statement. | ||
| The Comment Letter requests the company to respond within ten business days, or in the | ||
| alternative, to inform the Staff when the company will provide a response. As discussed, the | ||
| company plans to provide its response no later than August 21, 2009. | ||
| Please let me know if your understanding of our agreement 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: | Jennifer Riegel (Securities and Exchange Commission) | |