September 4, 2026
VIA EDGARLINK
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Subj:
United of Omaha Separate Account C
 
1940 Act Registration Number:  811‑08190
 
1933 Act Registration Numbers:  033‑72546, 033‑89848, 333‑51051, 333‑54112 and 333‑97073
 
CIK:  0000915809
 
Rule 30b2-1 Filing
Dear Sir or Madam:
As required by Rule 30e‑2 under the Investment Company Act of 1940, as amended (the “Act”), United of Omaha Separate Account C, a unit investment trust registered under the Act, mailed to its contract owners the annual or semiannual report(s) for the underlying management investment companies. This filing constitutes the filing of those reports as required by Rule 30b2‑1 under the Act.
The following annual or semiannual reports, which were mailed to contract owners, were filed with the Commission via EDGAR on the dates indicated below and are incorporated herein by reference:
 
Underlying Management Investment CompanyCIK NumberDate(s) Filed
The Alger Portfolios0000832566August 27, 2026
Deutsche DWS Investments VIT Funds0001006373August 20, 2026
Deutsche DWS Variable Series I0000764797August 20, 2026
Deutsche DWS Variable Series II0000810573August 20, 2026
Federated Hermes Insurance Series0000912577August 26, 2026
MFS® Variable Insurance Trust0000918571August 26, 2026
MFS® Variable Insurance Trust II0000719269August 26, 2026
Morgan Stanley Variable Insurance Fund, Inc.0001011378September 2, 2026
T. Rowe Price Equity Series, Inc.0000918294August 24, 2026
T. Rowe Price Fixed Income Series, Inc.0000920467August 24, 2026
T. Rowe Price International Series, Inc.0000918292August 24, 2026
Variable Insurance Products Fund0000356494August 21, 2026
Variable Insurance Products Fund II0000831016August 21, 2026
Variable Insurance Products Fund III0000927384August 21, 2026
Variable Insurance Products Fund V0000823535August 21, 2026
Victory Variable Insurance Funds II 0002042317August 21, 2026
To the extent necessary, these filings are incorporated herein by reference.
Sincerely,
 
 
 
K. Wes Suter
Associate General Counsel
and Assistant Secretary
United of Omaha Life Insurance Company