Eric Weinheimer
Vice-President &
Associate General Counsel Sun Life Financial Inc.
150 King Street West
Suite 1400
Toronto, Ontario
M5H 1J9
 
Tel:   (416) 979-4825
Fax:  (416) 979-3209
eric.weinheimer@sunlife.com

April 30, 2010

VIA EDGAR

United States Securities and Exchange Commission
Washington D.C. 20549

Attention:	Mr. Jim B. Rosenberg
	Senior Assistant Chief Accountant

Dear Mr. Rosenberg,

Re:	Sun Life Financial Inc.
	Form 40-F for Fiscal Year Ended December 31, 2009
	File No. 001-15014

     We acknowledge receipt of your letter to Mr. Donald A. Stewart, Chief Executive Officer of Sun Life Financial Inc., dated April 20, 2010, with respect to the review by the Securities and Exchange Commission of the Company’s Form 40-F for the year-ended December 3,1 2009. In your letter, you asked that we either provide a response to the comments in your letter within 10 business days or advise you when we will be able to provide a response. We confirm that we will provide our response to your letter by May 21, 2010.

Yours truly
 

/s/ “Eric Weinheimer”  

Eric Weinheimer 

Vice-President & Associate General Counsel 

ERW/dj

cc: Donald A. Stewart, Chief Executive Officer
Colm Freyne, Executive Vice-President
& Chief Financial Officer
Bruce Jack, Deloitte & Touche LLP