September 25, 2024

Ann Kappler
Executive Vice President, General Counsel & Chief Compliance Officer
Prudential Financial Inc.
751 Broad Street
Newark, New Jersey 07102

       Re: Prudential Financial Inc.
           Form 8-K filed February 13, 2024, as amended February 21. 2024
           File No. 001-16707
Dear Ann Kappler:

       We have completed our review of your filing. We remind you that the 
company and its
management are responsible for the accuracy and adequacy of their disclosures, 
notwithstanding
any review, comments, action or absence of action by the staff.



                                                          Sincerely,

                                                          Division of 
Corporation Finance
                                                          Office of Finance
cc:   Brian P. Spitser