Michael J. Mazza

Assistant General Counsel

720 East Wisconsin Avenue

Milwaukee, WI 53202-4797

414.665.2052 Office

414.625.2052 Fax

michaelmazza@northwesternmutual.com

September 5, 2008

VIA EDGAR

Securities and Exchange Commission

Division of Investment Management

100 F Street, NE

Washington, DC 20549

RE: NML Variable Annuity Account A

EDGAR CIK No. 0000790162; File No. 811-21887

NML Variable Annuity Account B

EDGAR CIK No. 0000072176; File No. 811-1668

NML Variable Annuity Account C

EDGAR CIK No. 0000790163; File No. 811-21886

Dear Sir or Madam:

On behalf of Northwestern Mutual Life Insurance Company and the NML Variable Annuity Accounts A, B and C (“Registrants” or the “Accounts”), we hereby submit, pursuant to Rule 30b2-1 under the Investment Company Act of 1940 (the “1940 Act”), that the Accounts’ semi-annual report for the period ending June 30, 2008 has been transmitted to contract owners as required by Rule 30e-2 under the 1940 Act.

The following semi-annual reports were filed with the Commission via EDGAR on the date indicated below and are incorporated herein by reference:

Underlying Investment Company	CIK No.	Date Filed	Registration No.
Northwestern Mutual Series Fund, Inc.	0000742212	8/28/2008	811-03990
Fidelity VIP Mid Cap Portfolio	0000927384	8/25/2008	811-07205
Fidelity VIP Contrafund Portfolio	0000831016	8/25/2008	811-05511
Neuberger Berman Socially Responsive Portfolio	0000736913	8/20/2008	811-4255
Russell Investment Funds	0000824036	9/3/2008	811-05371
Russell Investment Funds – Life Points Variable Target Portfolio Series	0000824036	9/3/2008	811-05371

Some of the investment companies above (or series thereof) may not be available under every contract offered by a Registrant.

This filing will also include any other materials required to be filed, if any.

Please direct any questions or comments regarding this filing to the undersigned at 414-665-2052.

Sincerely,

/s/ Michael J. Mazza

Michael J. Mazza

Assistant General Counsel

Contents

Northwestern Mutual Series Fund, Inc. - Semi-Annual Report

Fidelity^® VIP Mid Cap Portfolio - Semi-Annual Report

(This report follows the end of the Northwestern Mutual Series Fund, Inc.)

Fidelity^® VIP Contrafund^® Portfolio - Semi-Annual Report

(This report follows the end of the Fidelity^® VIP Mid Cap Portfolio)

Neuberger Berman Socially Responsive Portfolio -
Semi-Annual Report

(This report follows the end of the Fidelity^® VIP Contrafund^® Portfolio)

Russell Investment Funds - Semi-Annual Report

(This report follows the end of the Neuberger Berman Portfolio)

Russell Investment Funds - LifePoints^® Variable Target Portfolio Series - Semi-Annual Report

(This report follows the end of the Russell Investment Funds Portfolio)

Prospectus Supplements

The performance data quoted represents past performance. Past performance is historical and does not guarantee future performance. Investment return and principal value will fluctuate, so that shares, when redeemed, may be worth more or less than their original cost. Current performances may be lower or higher than the performance data quoted. For the most recent month-end performance information visit www.nmfn.com.