April 5, 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 333-171650 and 811-02091
	Post-Effective Amendment No.3 to the Registration Statement on Form N-4
Dear Ms. Marquigny:
Enclosed herein is post-effective amendment no. 3 to the registration statement on Form
N-4 for Principal Lifetime Income SoulutionsSM . This 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