April 29, 2015

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4644

RE:Principal Life Insurance Company

Separate Account B

Principal Investment Plus Variable Annuity

Post-Effective Amendment No. 5 to Registration Statement on Form N-4

File No.: 811-02091, 333-188293

Accession Number: 0000009713-15-000009

Ladies and Gentlemen:

On March 13, 2015, we filed the above referenced post-effective amendment to N-4 registration statement on Form Type 485APOS. We hereby request that the foregoing post-effective amendment to the registration statement be withdrawn at your earliest convenience.

Please call me at 515-362-2384 if you have any questions. Thank you for your assistance in this matter.

Sincerely,

/s/ Doug Hodgson

Doug Hodgson

Counsel, Registrant