A receiving part for receiving a rod for coupling the rod to a bone anchoring element (1) is provided, the receiving part including a receiving part body (5, 5, 5") with a top end (9a) and a bottom end (17b), and a rod receiving portion (9) with a channel (12) 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 (19, 17b) for introducing the head (3) and a locking ring (6, 6, 6") embracing the head receiving portion (17), wherein the head receiving portion comprises a plurality of flexible wall portions (17a) and wherein the flexible wall portions (17a) and the locking ring (6, 6, 6") are configured to engage each other at circumferentially distinct pressure areas (21, 21, 21 ") within the flexible wall sections (17a).
