March 8, 2012

VIA EDGAR

Ms. Rebecca Marquigny
Senior Counsel
Division of Investment Management
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4644

RE:	Principal Life Insurance Company Separate Account B
	Principal Lifetime Income SolutionsSM
	File Numbers 333-171242 and 811-02091
	2nd Post-Effective Amendment to the Registration Statement on Form N-4

Dear Ms. Marquigny: 

Enclosed herein is post-effective amendment no. 2 to the registration statement on Form 

N-4 for Principal Lifetime Income Soulutions^SM . This 2nd amendment is being filed 

pursuant to paragraph (b) of Rule 485. The amendment is being filed for the sole purpose 

of designating a new effective date for a post-effective amendment that previously was 

filed pursuant to Rule 485(a). 

We understand that the Registrant is responsible for the accuracy and adequacy of the 

disclosure in the filing and that Staff comments or our changes to the disclosure in 

response to the 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 contact me if you have any questions concerning 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/neb 

Enclosure