VIA EDGAR 

April 27, 2010 

Securities and Exchange Commission 

450 Fifth Street, NW 

Washington, DC 20549 

RE:	Principal Life Insurance Company
	Separate Account B
	Principal Variable Annuity with Purchase Payment Credit Rider
	Registration Statement on Form N-4
	File No. 333-40254

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 which 

would render it ineligible to become effective pursuant to Rule 485(b). 

Sincerely, 

/s/ Jeffrey M. Pierick 

Counsel 

711 High Street 

Des Moines, Iowa 503092-0300 

(515) 362-2384 (office) 

(866) 496-6527 (facsimile) 

pierick.jeff@principal.com 

JMP/kcr