Principal Funds, Inc. 711 High Street, Des Moines, IA 50392 515 247 5111 tel

December 27, 2019

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: Principal Funds, Inc.

Post-Effective Amendment No. 267 to Registration Statement on Form N-1A

File No. 033-59474

I am Counsel for the above-referenced Registrant and have reviewed the attached post-effective amendment, which is being filed pursuant to Rule 485(b) under the Securities Act of 1933. I hereby represent that the amendment does not contain disclosures that would render it ineligible to become effective pursuant to Rule 485(b).

Sincerely,

/s/ Laura B. Latham

Laura B. Latham

Assistant Counsel and Assistant Secretary, Registrant

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