Pruco Life Insurance Company            Thomas C. Castano

Vice President and Corporate Counsel

Law Department

Pruco Life Insurance Company

213 Washington Street

Newark, NJ 07102-2992

(973) 802-4708 fax: (973) 802-9560

March 11, 2011

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D. C. 20549

Re:  Pruco Life Variable Insurance Account (File No. 811-03603)

Dear Commissioners:

On behalf of Pruco Life Insurance Company and the Pruco Life Variable Insurance Account (the “Account”), we hereby submit, pursuant to Rule 30b2-1 under the Investment Company Act of 1940 (the “Act”), that the Account’s annual report for the period ending December 31, 2010 has been transmitted to contract owners in accordance with Rule 30e-2 under the Act.

We incorporate by reference the following annual report for the underlying fund:

Filer/Entity:         The Prudential Series Fund, Inc.

Registration No.:811-03623

CIK No.:              0000711175

Accession No.:       001193125-11-054822

Date of Filing:          03/03/11

If you have any questions regarding this filing, please contact me at (973) 802-4708.

       Sincerely,

                      /s/                            

       Thomas C. Castano

VIA EDGAR