September 13, 2011 - CORRESP: Correspondence | Prudential Financial, Inc. (PRU)

LOGO

Peter Sayre

Senior Vice President and Principal Accounting Officer

100 Mulberry Street, Newark NJ 07102-2917

Tel 973 802-6309 Fax 973 802-9065

September 13, 2011

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 the Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-16707

Dear Mr. Rosenberg:

We received your letter dated August 29, 2011 setting forth an additional comment of the staff of the Securities and Exchange Commission on the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2010.

We are currently in the process of preparing our response. Please note that, consistent with my voicemail to Mary Mast, Senior Accountant, we intend to respond to the comment by Tuesday, September 27th.

Please call me at 973-802-6309 if you have any questions.

Very truly yours,

/s/ Peter Sayre

Peter Sayre

Senior Vice President and Principal Accounting Officer