6620 West Broad Street
Richmond, VA 23230
www.genworth.com
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6620 West Broad Street Richmond, VA 23230 www.genworth.com |
October 27, 2010
VIA FedEx and EDGAR
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 First Street, NE
Washington, DC 20549
| Re: | Genworth Financial, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2009
Form 10-Q for the Quarterly Period Ended March 31, 2010
File No. 001-32195
Dear Mr. Rosenberg:
Reference is made to your letter dated October 22, 2010 to Patrick B. Kelleher, Senior Vice President — Chief Financial Officer, Genworth Financial, Inc. (“Genworth” or “we”), setting forth the Staff’s comments on the above-referenced filings (the “Comment Letter”). We anticipate providing a complete response to the Comment Letter on or before November 19, 2010.
Should you have any questions regarding this matter, please contact me at (804) 662-2685.
Sincerely,
| /s/ Amy R. Corbin |
| Amy R. Corbin Vice President and Controller (Principal Accounting Officer) |
cc:
Staci Shannon, Staff Accountant, U.S. Securities and Exchange Commission
Joel Parker, Branch Chief, U.S. Securities and Exchange Commission
Michael D. Fraizer, Chairman, President and Chief Executive Officer, Genworth Financial, Inc.
Patrick B. Kelleher, Senior Vice President — Chief Financial Officer, Genworth Financial, Inc.