6620 West Broad Street
Richmond, VA 23230
www.genworth.com
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6620 West Broad Street Richmond, VA 23230 www.genworth.com |
September 29, 2006
Via Federal Express and EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Genworth Financial, Inc. (“Genworth”) |
Form 10-K for the fiscal year ended December 31, 2005
File No. 1-32195
Dear Mr. Rosenberg:
Reference is made to your letter dated August 25, 2006 to Michael D. Fraizer, Genworth’s Chairman, President and Chief Executive Officer, setting forth the Staff’s comments on the above-referenced document (the “Comment Letter”). We are submitting this letter to confirm my conversation with your colleague Frank Wyman (Staff Accountant) on September 29, 2006 regarding the timing of Genworth’s response to the Staff’s Comment Letter. As discussed with Mr. Wyman, we anticipate providing a complete response to the Comment Letter by October 4, 2006.
Should you have any questions regarding this matter, please contact me at (804) 662-2680.
Sincerely,
| /s/ Scott R. Lindquist |
| Scott R. Lindquist |
| Vice President and Controller |
| (Principal Accounting Officer) |
| cc: | Don Abbott, SEC Senior Staff Accountant |
Frank Wyman, SEC Staff Accountant
Michael D. Fraizer, Chairman, President and Chief Executive Officer
Victor C. Moses, Senior Vice President and Acting Chief Financial Officer