# EDGAR Filing Document

**Accession Number:** 0001137774
**File Stem:** 0000000000-25-008240
**Filing Date:** 2025-8
**Character Count:** 6077
**Document Hash:** a716a9727379a16d4e417c7f184b8095
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008240.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-008240

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250805

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUDENTIAL FINANCIAL INC
- **CENTRAL INDEX KEY:** 0001137774
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 223703799
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-16707

**BUSINESS ADDRESS:**
- **STREET 1:** 751 BROAD ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 9738026000

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001137774-25-000044

## Text-Extract

```

                                                            August 5, 2025

Yanela Frias
Chief Financial Officer
Prudential Financial, Inc.
751 Broad Street
Newark, NJ 07102

        Re: Prudential Financial, Inc.
            Form 10-K for Fiscal Year Ended December 31, 2024
            Response dated July 16, 2025
            File No. 001-16707
Dear Yanela Frias:

       We have reviewed your July 16, 2025 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our June 24,
2025 letter.

Form 10-K for Fiscal Year Ended December 31, 2024
Item 1. Business, page 1

1.     We note your response to prior comment 1. Please tell us what
information is
       provided to management at the consolidated and segment level, if any,
related to your
       US GAAP revenue recognized for each period presented. Please tell us how
your
       current disclosure allows an investor to clearly understand the key
products and/or
       services that represent your material revenue-generating activities in
accordance with
       Item 101 of Regulation S-K. Alternatively, please revise future filings
to provide this
       information, including quantified information to the extent available
and relevant for a
       more complete understanding of your performance.
 August 5, 2025
Page 2

Management's Discussion and Analysis of Financial Condition and Results of
Operations,
page 51

2.     We note your response to prior comment 1 and your statement that
product-level
       information is not provided to management at the discrete financial
statement line-
       item level. Please tell us what product-level information is provided to
management at
       the consolidated and segment level, if any, related to revenue
recognized under US
       GAAP. Please tell us how you considered whether this information or
related product
       information should be disclosed in accordance with Item 303 of
Regulation S-K.
Consolidated Results of Operations, page 57

3.     We note your response to prior comment 1. Please revise future filings
to provide
       appropriate discussion and analysis of material revenue amounts and
line-items (e.g.,
       premiums) recognized each year and material changes from period to
period at the
       consolidated level. Your discussion can include all information needed
to allow an
       investor to understand any relevant offsetting amounts in other
financial statement
       line-items. Refer to Item 303 of Regulation S-K for guidance.
Retirement Strategies - Adjusted Operating Income, page 75

4.     We note your response to prior comment 2. Please tell us whether you
recognize in
       future periods any of the change in the fair value of the embedded
derivative
       associated with future projected renewals that is excluded in the
current period
       adjusted operating income. In other words, please clarify if the initial
adjustment is
       subsequently    amortized    back into adjusted operating income.
General

5.     We note your response to prior comment 3. Please tell us the items
included in
       Projected Core AOI that are not included in Projected AOI as used on
slide 9 in the
       4Q24 Prudential Financial, Inc. Earnings Conference Call Presentation
included in the
       Investor Relations section of your web-site.
6.     We note your response to prior comment 3. Please explain to us in more
detail how
       the adjustment related to annual premium seasonality is calculated.
Specifically,
       clarify if this adjustment shifts a portion of US GAAP revenue to other
periods in the
       year and/or whether this adjustment results in a different amount of
total revenue
       recognized over the year.
7.     Please refer to prior comment 3. Adjustments related to actual financial
results
       above/(below) management's expectations substitute an individually
tailored
       recognition and measurement method for those of GAAP which results in a
       misleading non-GAAP measure that violates Rule 100(b) of Regulation G.
Please
       remove these adjustments from your non-GAAP financial measures included
in
       Earnings Conference Call Presentations.
 August 5, 2025
Page 3

       Please contact Michael Volley at 202-551-3437 or Amit Pande at
202-551-3423 if
you have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Finance
cc:   Brian Spitser

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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