0001019687-14-000866.txt : 20140505 0001019687-14-000866.hdr.sgml : 20140505 20140317130924 ACCESSION NUMBER: 0001019687-14-000866 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140317 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVIVA PLC CENTRAL INDEX KEY: 0001140022 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ST HELENS 1 UNDERSHAFT STREET 2: 1 UNDERSHAFT CITY: LONDON STATE: X0 ZIP: EC3P 3DQ BUSINESS PHONE: 01100441603622200 MAIL ADDRESS: STREET 1: ST HELENS STREET 2: 1 UNDERSHAFT CITY: LONDON STATE: X0 ZIP: EC3P 3DQ FORMER COMPANY: FORMER CONFORMED NAME: CGNU PLC DATE OF NAME CHANGE: 20010504 CORRESP 1 filename1.htm

AVIVA PLC

 

VIA EDGAR AND EMAIL

 

March 17, 2014

United States Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

 

Attn: Cecilia Blye, Chief
  Office of Global Security Risk

 

Re: Aviva plc
  Form 20-F for the Year Ended December 31, 2012
  Filed March 25, 2013
  File No. 1-34486

 

Dear Ms. Blye

 

Our legal counsel, Willkie Farr & Gallagher (UK) LLP, appreciated the opportunity to speak with your colleague Daniel Leslie on March 11, 2014 in connection with the staff’s comment letter dated March 10, 2014, with respect to the above-referenced filing.

 

As discussed, our financial reporting and legal teams are reviewing the comments and need additional time in order to coordinate and prepare our thoughtful response. We will file a response that we expect will address your comments in a complete and detailed manner by or before April 7, 2014. We understand, based on the staff’s discussion with our counsel, that this extension request will be acceptable.

 

If you have any comments, or would like further information, please contact the undersigned at +44 207 662 2223, or Mr. Joseph Ferraro with the London office of Willkie Farr at +44 203 580 4707.

 

Sincerely,

 

/s/ Annabel Barker

 

Annabel Barker

Group Reporting Director

 

cc: Mr. Jeffrey Reidler
  Assistant Director
  Securities Exchange Commission
   
  Mr. Daniel Leslie
  Staff Attorney
  Securities Exchange Commission
   
  Mr. David F. Rogers
  Chief Accounting Officer
  Aviva plc
   
  Ms. Monica Risam
  General Counsel
  Aviva plc
   
  Mr. Joseph D. Ferraro
  Willkie Farr & Gallagher (UK) LLP