AVIVA PLC
VIA EDGAR
September 6, 2013
United States Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Attn: | Joel Parker |
Re: | Aviva plc |
Form 20-F for the Year Ended December 31, 2012 | |
Filed March 25, 2013 | |
File No. 1-34486 |
Dear Mr. Parker,
Our legal counsel, Willkie Farr & Gallagher LLP, appreciated the opportunity to speak with your colleague Sasha Parikh on September 5, 2013 in connection with the staff’s comment letter dated September 4, 2013, with respect to the above-referenced filing.
As discussed, our financial and accounting teams are reviewing the comments and need additional time in order to coordinate and prepare our thoughtful response. We will file a response that we expect will address your comments in a complete and detailed manner by October 2, 2013. We understand, based on the staff’s discussion with our counsel, that this extension request will be acceptable.
If you have any comments, or would like further information, please contact the undersigned at +44 20 7662 2525, or Mr. Joseph Ferraro with the London office of Willkie Farr at +44 20 7153 1218.
Sincerely,
/s/ David F. Rogers
David F. Rogers
Chief Accounting Officer
cc: | Ms. Sasha Parikh |
Staff Accountant | |
Securities and Exchange Commission | |
Mr. Mark Wilson | |
Chief Executive Officer | |
Aviva plc | |
Mr. Joseph D. Ferraro | |
Willkie Farr & Gallagher LLP |