December 31, 2013

VIA EDGAR

Office of Insurance Products

Division of Investment Management

Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549-4644

RE:    Principal Life Insurance Company Separate Account B

Principal Investment Plus Variable Annuity

Registration Statement on Form N-4

File Nos. 333-188293 & 811-02091

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/ Doug Hodgson

Doug Hodgson

Counsel

711 High Street

Des Moines, Iowa 50392-0300

(515) 362-2384 (office)

(866) 496-6527 (facsimile)

hodgson.doug@principal.com

Enclosure