Principal Life Insurance Company
711 High Street, Des Moines, IA 50392
515 247 5111 tel

October 20, 2022

Via EDGAR

Securities and Exchange Commission

Division of Investment Management

Office of Insurance Products

100 F Street, NE

Washington D.C. 20549

RE:Principal Life Insurance Company

Principal® Outcome Protector Index-Linked Deferred Annuity

Registration Statement on Form S-1

Dear Sir or Madam:

Transmitted herewith for filing is an initial registration statement for the Principal® Outcome Protector Index-Linked Deferred Annuity.

We understand that the registrant is responsible for the accuracy and adequacy of the disclosures in the filing and that staff comments or our changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing. In addition, the registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States.

Please direct all comments and questions regarding this filing to the undersigned. In advance, thank you for your assistance with this filing.

Sincerely,

/s/ Doug Hodgson

Doug Hodgson

Counsel, Registrant

711 High Street

Des Moines, IA 50392-0300

(515) 362-2384

Hodgson.Doug@principal.com