VIA EDGAR TRANSMISSION 

April 27, 2011 

U.S. Securities and Exchange Commission 

Division of Investment Management 

100 F Street, N.E. 

Washington, D.C. 20549 

RE:	Principal Life Insurance Company Separate Account B
	Registration on Form N-4
Transmitted herewith for filing is an initial registration statement for the Principal Lifetime
Income Solutions.
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/ Jeffrey M. Pierick

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
Enclosure