Pruco Life Insurance Company
Christopher J. Madin
Vice President, Corporate Counsel

Pruco Life Insurance Company
280 Trumbull Street
Hartford, CT 06103
(860) 534-6087
christopher.madin@prudential.com

September 8, 2026

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:    Pruco Life Insurance Company (“Depositor”)
Pruco Life Variable Insurance Account (“Registrant”) (File No. 811-03603)

Dear Commissioners:

Pruco Life Insurance Company (“We”), on behalf of the Registrant, has transmitted (or will transmit) to contract owners the semi-annual reports for the underlying funds for the period ending June 30, 2026.

Fund Company1940 Act Registration No.
Advanced Series Trust ("AST")811-05186
The Prudential Series Fund, Inc.811-03623

We understand that the Fund Companies each have filed or will file their reports with the Commission under separate cover.

If you have any questions regarding this filing, please contact me at (860) 534-6087.



Sincerely,


                
/s/ Christopher J. Madin
Christopher J. Madin



VIA EDGAR