September 10, 2025
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549
 
RE: Fortitude Life Insurance & Annuity Company Variable Account B
    
File No. 811-05438
 
Members of the Commission:
On behalf of Fortitude Life Insurance & Annuity Company and Fortitude Life Insurance & Annuity Company Variable Account B, we hereby submit, pursuant to Rule 30b2-1(b) under the Investment Company Act of 1940 (“1940 Act”), that the semi-annual reports for the following underlying funds for the period ended June 30, 2025, have been submitted to contract owners.
Fund Company
1940 Act Registration No.
Advanced Series Trust
811-05186
AIM Variable Insurance Funds (Invesco Variable Insurance Funds)
811-07452
Allspring Variable Trust
811-09255
Davis Variable Account Fund, Inc.
811-09293
Columbia Funds Variable Insurance Trust
811-05199
Columbia Funds Variable Series Trust II
811-22127
MFS Variable Insurance Trust
811-08326
MFS Variable Insurance Trust II
811-03732
Nationwide Variable Insurance Trust
811-03213
ProFunds
811-08239
The Prudential Series Fund
811-03623
Rydex Variable Trust
811-08821
 
Some of the funds included in each Fund Company’s semi-annual report filings may not be available under every contract offered by the Registrant. We understand that the funds have filed or will file these reports with the Commission.
Please call me at (615) 981-8801 if you have any questions.
Sincerely,
 
/s/ Richard E. Buckley
Richard E. Buckley
 
Richard E. Buckley
Senior Vice President and Assistant General Counsel
Fortitude Life Insurance & Annuity Company
Ten Exchange Place, Suite 2210
Jersey City, New Jersey 07302
T +1 (615) 981 8801
richard.buckley@fortitude-re.com