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