VIA EDGAR
September 1, 2026
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
| Re: | Separate Account B of Pacific Life Insurance Company |
| File No. 811-07859 |
Dear Sir or Madam:
As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the “1940 Act”), the above referenced separate account, a unit investment trust registered under the 1940 Act, has sent to its contract owners, the semi-annual reports dated June 30, 2026, for the underlying management investment companies listed in the table below. This filing constitutes the filing of those reports as required by Rule 30b2-1(b) under the 1940 Act and are listed below.
| Investment Company | 1940 Act Registration No. | CIK No. |
| American Funds Insurance Series | 811-03857 | 0000729528 |
| Fidelity Variable Insurance Products Funds | 811-05361 | 0000823535 |
| Pacific Select Fund | 811-05141 | 0000813900 |
Sincerely,
| /s/ Dionne Sutton | |
| Dionne Sutton | |
| Senior Counsel | |
| Pacific Life Insurance Company |