To provide an improved receiving part for receiving a rod for coupling the rod to a bone anchoring element, and a bone anchoring device with such a receiving part, which allows for safe handling during surgery and safe fixation of the bone anchoring element and the rod.

The receiving part for receiving a rod 100 for coupling the rod to a bone anchoring element 1 is provided, the receiving part including a receiving part body 5 with a top end 9a and a bottom end 17b, and a rod receiving portion 9 with a channel for receiving the rod 100, and a head receiving portion 17 for accommodating a head 3 of the bone anchoring element, the head receiving portion having an open end 17b for introducing the head 3; and a locking ring 6 embracing the head receiving portion 17, wherein the head receiving portion comprises a plurality of flexible wall portions and wherein the flexible wall portions and the locking ring 6 are configured to engage each other at circumferentially distinct pressure areas 21 within the flexible wall sections.