Prudential Investment Portfolios, Inc. 14

655 Broad Street

Newark, New Jersey 07102

June 21, 2016

VIA EDGAR SUBMISSION

Ms. Katey Sabo

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Prudential Investment Portfolios, Inc. 14: Form N-1A

Post-Effective Amendment No. 57 to the Registration Statement under the Securities Act of 1933;

Post-Effective Amendment No. 60 to the Registration Statement under the Investment Company Act of 1940

Securities Act Registration No. 002-82976

Investment Company Act No. 811-03712

Dear Ms. Sabo:

We filed through EDGAR on April 18, 2016 on behalf of the Prudential Investment Portfolios, Inc. 14 (the “Registrant”) Post-Effective Amendment No. 57 to its Registration Statement under the Securities Act of 1933 Act (the “1933 Act”) and Amendment No. 60 to its Registration Statement under the Investment Company Act of 1940 (the “1940 Act”) (the “Amendment”). The Amendment was filed under Rule 485(a)(1) under the 1933 Act for the purpose of including disclosure relating to the historical performance of similarly managed accounts in the statutory prospectus of the Prudential Floating Rate Income Fund (the “Fund”), which is a series of the Registrant.

This letter is intended to respond to the Commission Staff’s comments that you conveyed by telephone on June 1, 2016, with respect to the Amendment. For your convenience, a summary of your comments are included herein and the responses are keyed accordingly, as set forth below. Capitalized terms used herein, and not otherwise defined, have the respective meanings assigned in the Amendment.

GENERAL COMMENTS:

disclosure throughout the registration statement to reflect revisions made in response to comments on specific sections of the registration statement.

Response: The Registrant will respond to the comments in a writing that is filed on EDGAR, and will include the appropriate responses in such writing.

Response: The Registrant confirms that all information in the Prospectus, Statement of Additional Information and Part C is or will have been completed and updated.

PROSPECTUS COMMENTS:

Response: Pursuant to Instruction 3(f)(i) to Item 3 of Form N-1A, when acquired fund fees and expenses do not exceed 0.01% of a fund’s average net assets, the fund may include the acquired fund fees and expenses in the “Other Expenses” row of the table. Because the Fund’s acquired fund fees and expenses do not exceed 0.01% of the Fund’s average net assets, the Annual Fund Operating Expenses table does not include a row for acquired fund fees and expenses.

Response: Upon further review, we have added the requested language. However, because we believe that the discussion of security ratings is more appropriately included outside of the Summary, we have included the discussion in the section of the statutory prospectus entitled More About the Fund’s Principal and Non-Principal Investment Strategies, Investments and Risks—Investments and Investment Strategies.

Response: The disclosure has been revised as requested.

Response: The disclosure has been revised as requested.

Response: The discussion of “Liquidity Risk” which appears in this same section already discusses the risk of loss to the Fund associated with the sale of relatively less liquid investments. Because we believe that this concept is already fully discussed in the existing discussion, we respectfully decline to add additional language or discussion. In addition, we also note that the disclosure pertaining to “Loan Liquidity Risk” currently states that: “Difficulty in selling a loan can result in a loss.”

Response: As set forth above, language has been added to Loan Liquidity Risk about how the Fund intends to address liquidity needs arising from extended settlement periods. Also, the Fund’s existing Liquidity Risk already discloses the risk that the Fund will lose money if it is forced to sell investments to pay redemptions. As a result, the Registrant believes that the Fund’s principal risk disclosure already addresses these points and that no additional disclosure is necessary.

Response: An explanation of the circumstances pursuant to which the minimum initial and subsequent investment requirements are not applicable appears in the “How to Buy Shares” section of the statutory prospectus. Including this explanation in the Summary would increase the length of the Summary while including explanation which is duplicative. Accordingly, we respectfully decline to include additional explanation in the Summary.

Response: The disclosure has been revised as requested.

Response: We believe that the existing organization and presentation of the disclosure conforms to the requirements of Form N-1A, because the Fund’s principal strategies are identified, as required, in the Summary.

Response: Disclosure has been added to the SAI which explains how the Fund identifies emerging markets.

Response: The disclosure has been revised to refer to the US dollar and currencies other than the US dollar.

Response: The Registrant submits that currently applicable rules and regulations do not require that the Fund provide advance notice for revising a non-fundamental policy. Based on the facts and circumstances relating to a hypothetical revision to the policy, the Manager and the Fund’s Board would determine whether advance notice to shareholders would be necessary and the appropriate length of any such notice period.

Response: As requested, the section titled More About the Fund’s Principal and Non-Principal Investment Strategies—Prior Historical Performance of Similarly Managed Accounts has been moved so that it immediately follows the section titled How the Fund is Managed.

Response: The disclosure has been revised as requested to clearly identify the subadviser.

Response: This has been confirmed and the disclosure has been revised as requested.

Response: The disclosure has been revised as requested.

Response: Disclosure which is responsive to this comment has been included. The requested consent has been included as an exhibit to the Amendment.

Response: The Fund’s subadviser has informed the Registrant that it has the records necessary to support the calculation of performance as required by Rule 204-2 under the Advisers Act.

Response: After review and due consideration, we believe that the existing disclosure is consistent with Item 9, Instruction 6, and so we respectfully decline to revise the disclosure language.

Response: The requested revision has been made.

Response: Short sales are not discussed in the Item 4 Prospectus disclosure because they are not considered to be a principal strategy of the Fund. The costs associated with short sales are not material.

Response: All of the Fund’s principal strategies and risks are disclosed in the Item 4 Prospectus disclosure.

Response: After due consideration, the Registrant respectfully declines to make this revision. The use of derivatives to increase return consistent with the Fund’s investment objective is already disclosed in the Prospectus.

Response: After due consideration, we believe that the disclosure which precedes the table appropriately identifies the Fund’s principal strategies, and so we do not believe that the requested revisions are necessary. Accordingly, we respectfully decline to make the requested revision.

Response: The disclosure has been revised as requested.

Response: This section currently includes, in relevant part, the following explanation: “For Class A shares, you'll pay the public offering price, which is the NAV next determined after we receive your order to purchase, plus an initial sales charge (unless you're entitled to a waiver). For all other share classes, you will pay the NAV next determined after we receive your order to purchase…” Because this explanation already states that purchases of shares will be priced at the next-determined NAV after the purchase order is received, we do not believe that any revision or additional language is necessary.

Response: Upon review, we believe that the existing disclosure complies with Item 11(a)(3) and the accompanying instructions, in that it “effectively communicates the information”

(e.g., explaining that shares will not be priced on the days on which the New York Stock Exchange is closed for trading).

Response: We are in the process of expanding the 90-day repurchase privilege so that it may be exercised by an account holder once per year. Revised explanation with respect to the 90-day repurchase privilege will be included in the Fund’s prospectus.

STATEMENT OF ADDITIONAL INFORMATION:

Response: The Registrant confirms that all non-principal strategies are disclosed in the SAI. Information which appears in the Prospectus is repeated in the SAI in order to make the disclosure clear.

Response: The disclosure has been revised.

Response: Disclosure that is responsive to this comment has been added to the SAI.

Response: The disclosure has been revised to denote that the Fund’s investments in these instruments are subject to the Fund’s restrictions on borrowing.

Response: This language is part of a fundamental investment policy of the Fund, which may only be changed with shareholder approval.

Response: Disclosure that is responsive to this comment has been added to the SAI.

In connection with the Commission Staff’s review of the Amendment, the Registrant acknowledges that, with respect to filings made by the Registrant with the Commission and reviewed by the Staff: (a) the Registrant is responsible for the adequacy and accuracy of the disclosure in the filings; (b) Commission Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filings; and (c) the Registrant may not assert Commission Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments with respect to the foregoing, or if I can be of any further assistance in facilitating the Staff’s review, please contact me at (973) 802-6469. Thank you for your assistance in this matter.

Sincerely yours,

/s/ Jonathan D. Shain

Jonathan D. Shain

Vice President & Corporate Counsel