Administrative Office: 4333 Edgewood Road NE Cedar Rapids, IA 52499

July 17, 2020

[VIA EDGAR]

Mr. Mark Cowan, Esq.

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Transamerica Life Insurance Company

Separate Account VA B

Form N-4 (File No. 333-236182)

Accession No. 0001193125-20-020639

Transamerica Financial Life Insurance Company

Separate Account VA BNY

Form N-4 (File No. 333-236183)

Accession No. 0001193125-20-020640

Mr. Cowan:

In accordance with Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”), Transamerica Life Insurance Company and Transamerica Financial Life Insurance Company (the “Registrants”) hereby respectfully request that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registrants’ Registration Statements on Form N-4 (Files No. 333-216182 and 333-236183) filed with the Commission on January 31, 2020 (together with all exhibits and subsequent amendments thereto, the “Registration Statement”), with such withdrawal to be effective as of the date hereof.

The Registrants believe that withdrawal of the Registration Statements is consistent with the public interest and the protection of investors. The Registrants request the withdrawal of the Registration Statements because the Registrants have decided not to proceed with the offering at this time. The Registrants confirm that no securities have been issued or will be issued or sold under the Registration Statements.

If the Commission has any questions or requires any additional information with respect to this application for withdrawal, please contact the undersigned at (720) 448-7884.

Sincerely,

Transamerica Life Insurance Company

Transamerica Financial Life Insurance Company

/s/ Brian Stallworth                    

Brian Stallworth

Senior Counsel