6620 West Broad Street
Richmond, VA 23230
www.genworth.com
|
|
6620 West Broad Street Richmond, VA 23230 www.genworth.com |
May 5, 2011
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, 2010 | ||
| File No. 001-32195 |
Dear Mr. Rosenberg:
Reference is made to your letter dated May 3, 2011 to Patrick B. Kelleher, Executive Vice President—Genworth; Chief Financial Officer, Genworth Financial, Inc. (“Genworth” or “we”), setting forth the Staff’s comments on the above-referenced filing (the “Comment Letter”). We are submitting this letter to confirm my conversation with your colleague, James Peklenk, on May 4, 2011 regarding the timing of Genworth’s response to the Comment Letter. As discussed with Mr. Peklenk, and now that we have filed our Form 10-Q for the first quarter of 2011, we anticipate providing a complete response to the Comment Letter on or before May 20, 2011.
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: |
| James Peklenk, Staff Accountant, U.S. Securities and Exchange Commission |
| Mary Mast, Senior Accountant, U.S. Securities and Exchange Commission |
| Michael D. Fraizer, Chairman, President and Chief Executive Officer, Genworth Financial, Inc. |
| Patrick B. Kelleher, Executive Vice President—Genworth; Chief Financial Officer, Genworth Financial, Inc. |
| Martin P. Klein, Senior Vice President, Genworth Financial, Inc. |