FORM 3	UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549	OMB APPROVAL	
 	INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES
Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940	OMB Number: 3235-0104
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1. Name and Address of Reporting Person*
Principal Financial Group, Inc.	2. Date of Event
Requiring Statement
Month/Day/Year
04/04/2003	4. Issuer Name and Ticker or Trading Symbol
Allion Healthcare, Inc.	
(Last)      (First)     (Middle)
711 High Street
 	3. I.R.S. Identification
Number of Reporting
Person, if an entity
(voluntary)
 	5. Relationship of Reporting Person(s)
to Issuer (Check all applicable)
    Director                      X 10% Owner
    Officer                             Other
(give title below)              (specify below)
                                                  	6. If Amendment,
Date of Original
(Month/Day/Year)
April 14, 2003	
(Street)
Des Moines , IA 50392			7. Individual or Joint/Group Filing
(Check Applicable Line)
    Form filed by One Reporting Person
X Form filed by More than One Reporting Person	
(City)     (State)     (Zip)	Table I — Non-Derivative Securities Beneficially Owned	

1. Title of Security
(Instr. 4)	2. Amount of
Securities
Beneficially
Owned
(Instr. 4)	3. Ownership Form:
Direct (D)
or Indirect (I)
(Instr. 5)	4. Nature of Indirect
Beneficial Ownership
(Instr. 5)		

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5(b)(v).

Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number	

FORM 3 (continued)	Table II - Derivative Securities Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)	
1. Title of Derivative Security
(Instr. 4)	2. Date Exercisable
and Expiration Date
(Month/Day/ Year)	3. Title and Amount of Securities
Underlying Derivative Security
(Instr. 4)	4. Conversion or
Exercise Price of
Derivative Security	5. Ownership Form
of Derivative
Security:
Direct (D)
or Indirect (I)
(Instr. 5)	6. Nature of Indirect Beneficial Ownership
(Instr. 5)	
	Date
Exercisable	Expiration
Date	Title          	Amount or
Number of
Shares				
Series B Convertible Preferred Stock	Immediately	None	Common Stock	333,334  (1)	$3.00  (1)	I	By Subsidiary	
Series C Convertible Preferred Stock	Immediately	None	Common Stock	400,000  (1)	$5.00  (1)	I	By Subsidiary	

Explanation of Responses:
(1) The number of underlying shares of Common Stock and conversion price are subject to adjustment for anti-dilution and other matters.	
 	By: /s/ Principal Financial Group, Inc.
              /s/ Joyce N. Hoffman, Senior Vice President and Corporate Secretary
**Signature of Reporting Person	April 21, 2003
Date	
**Intentional misstatements or omissions of facts constitute Federal Criminal Violations.
See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed.
          If space is insufficient, See Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

                        JOINT FILER INFORMATION

                     Amount of Securities    Ownership Form:  Nature of Indirect
Name and Address      Beneficially Owned        (D) or (I)     Beneficial Ownership

Principal Financial
Group, Inc.             333,334 shares of          I           By Principal Life Insurance
711 High Street         Series B Convertible                   Company
Des Moines, Iowa  50392 Preferred Stock

                        400,000 shares of          I           By Principal Life Insurance
                        Series C Convertible                   Company
                        Preferred Stock

Principal Financial
Services, Inc.          333,334 shares of          I           By Principal Life Insurance
711 High Street         Series B Convertible                   Company
Des Moines, Iowa 50392  Preferred Stock

                        400,000 shares of          I           By Principal Life Insurance
                        Series C Convertible                   Company
                        Preferred Stock

Principal Life
Insurance Company       333,334 shares of          D
711 High Street         Series B Convertible

Des Moines, Iowa  50392 Preferred Stock

                        400,000 shares of          D
                        Series C Convertible
                        Preferred Stock

Signature Page for Joint Filers

PRINCIPAL FINANCIAL SERVICES, INC.

By: _/s/ Joyce N. Hoffman________________________
    Joyce N. Hoffman
    Senior Vice President & Corporate Secretary

PRINCIPAL LIFE INSURANCE COMPANY

By: _/s/ Joyce N. Hoffman_________________________
    Joyce N. Hoffman
    Senior Vice President & Corporate Secretary

Page 4 of 4 Principal Financial Group, Inc. Allion Healthcare, Inc. Form 3
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