May 5, 2015
Sally Samuel, Esquire
Senior Counsel, Office of Insurance Products
Securities and Exchange Commission
100 F Street, NE
Washington DC 20549-4644
| RE: | REQUEST FOR ACCELERATION |
| The Prudential Insurance Company of America |
| Post-Effective Amendment No. 19 to Registration Statement on Form N-4 |
| File Nos. 333-95637 and 811-09799 |
Dear Ms. Samuel:
Pursuant to Rule 461 under the Securities Act of 1933, the registrant and the principal underwriter hereby request that the effectiveness of the above referenced Post-Effective Amendment be accelerated to June 26, 2015.
| THE PRUDENTIAL INSURANCE COMPANY OF AMERICA | ||
| On behalf and as Depositor of the Registrant | ||
| By: | /s/ SRINIVAS D. REDDY | |
| Srininivas D. Reddy | ||
| Vice President, Product and Investment Management | ||
| PRUDENTIAL INVESTMENT MANAGEMENT SERVICES LLC | ||
| (Principal Underwriter) | ||
| By: | /s/ MICHAEL J. KING | |
| Michael J. King | ||
| Senior Vice President and Chief Legal Officer | ||