X0505 N-CEN LIVE 0000856943 XXXXXXXX false false N-4 true Guardian Separate Account D 811-05880 0000856943 549300LIVC0VWZL69106 10 Hudson Yards New York 10001 US-NY US 2125988827 Frank Heffernan 6255 Sterners Way Bethlehem 18017 6103931529 Audited Financial Statements, 24F2 and NCEN filings James Scott 6255 Sterners Way Bethlehem 18017 6108077466 Daily Trading Records, Annuity and Life Monthly Records N N N N-4 Y Jeff Butscher 000046173 6255 Sterner's Way Bethlehem 18017 XXXXXX N N N N N N Park Avenue Securities 8-51324 000046173 N/A N/A Y N PricewaterhouseCoopers LLP 00238 5493002GVO7EO8RNNS37 N/A N N N N The Guardian Insurance & Annuity Company, Inc. N/A TGIU5N0SIMULU6I57R64 N/A The Guardian Life Insurance Company of America The Guardian Insurance & Annuity Company, Inc. TGIU5N0SIMULU6I57R64 N/A N N N 5054 N N N N