The Prudential Insurance Company of America			Michael P. DeSimone Vice President and Corporate Counsel The Prudential Insurance Company of America 213 Washington Street Newark, NJ 07102 fax: (973) 548-6575 September 8, 2026

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:    The Prudential Insurance Company of America

Prudential Variable Contract Account GI-2 (File No. 811-07545)

Dear Commissioners:

The Prudential Insurance Company of America (“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 Company			1940 Act Registration No.
AIM Variable Insurance Funds (Invesco Variable Insurance Funds)			811-07452
AB Variable Products Series Fund, Inc.			811-05398
American Century Variable Portfolios, Inc.			811-05188
Advanced Series Trust ("AST")			811-05186
BNY Mellon Variable Investment Fund			811-05125
Deutsche DWS Investments VIT Funds			811-07507
Deutsche DWS Variable Series I			811-04257
Deutsche DWS Variable Series II			811-05002
Variable Insurance Products Fund II (Fidelity Variable Insurance Products Fund II)			811-05511
Variable Insurance Products Fund III (Fidelity Variable Insurance Products Fund III)			811-07205
Variable Insurance Products Fund V (Fidelity Variable Insurance Products Fund V)			811-05361
Franklin Templeton Variable Insurance Products Trust			811-05583
Janus Aspen Series			811-07736
Lazard Retirement Series, Inc.			811-08071
Lincoln Variable Insurance Products Trust			811-08090
MFS Variable Insurance Trust			811-08326
Neuberger Berman Advisers Management Trust ("AMT")			811-04255
PIMCO Variable Insurance Trust			811-08399
Royce Capital Fund			811-07537
T. Rowe Price Equity Series, Inc.			811-07143
T. Rowe Price International Series, Inc.			811-07145
The Prudential Series Fund			811-03623
Vanguard Variable Insurance Funds			811-05962

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 (973) 548-6611.

Sincerely,

/s/ Michael P. DeSimone

Michael P. DeSimone

VIA EDGAR