December 9, 2013

The Guardian Insurance & Annuity Company, Inc.

7 Hanover square

New York, New York 10004

Re: The Guardian Separate Account R - Pre-Effective Amendment No. 3

to the Registration Statement on Form N-4 File Nos. 333-187762 and 811-21438

This opinion is furnished in connection with the proposed offering of the variable annuity contracts (“Contract” or “Contracts”) by The Guardian Insurance & Annuity Company, Inc. (“GIAC”) pursuant to a registration statement on Form N-4 filed by GIAC on behalf of The Guardian Separate Account R (“Account”) (File No. 333-187762) with the Securities and Exchange Commission.

I have made such investigation of law and examined such records and documents (including those of GIAC and the Account) as in my judgment are necessary or appropriate to render the opinion expressed below. In my opinion:

1) GIAC is a corporation duly organized and validly existing under the laws of the State of Delaware.

2) The Account is a separate account, duly established by GIAC under the provisions of Section 2932 of the Delaware Insurance Code and regulations promulgated thereunder, and the income, gains and losses allocable to the Account will be credited to or charged against the Account without regard to other income, gains or losses of GIAC.

3) The offer and sale of the Contracts by GIAC have been duly authorized and each Contract, when delivered and when the payment thereunder is made in accordance with the prospectus as contained in the registration statement and with the applicable local law, will be a legal, valid and binding obligation of GIAC in accordance with its terms. Owners of the Contracts, as such, will not be subject to any deductions and charges by GIAC other than those described or referred to in the prospectus.

I hereby consent to the filing of this opinion as an exhibit to Pre-Effective Amendment No. 3 to the registration statement on
Form N-4.

Very truly yours,

/s/  Richard T. Potter

Richard T. Potter, Jr.

Senior Vice President and Counsel