CORRESP 10 a02093a1corresp.htm ACCELERATION REQUEST corresp
 

December 14, 2004

U.S Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-0506

     
RE:
  Registration Statement for Pacific One & Pacific One Select (File No.
  033-88458) funded by Separate Account A (File Number 811-08946) of Pacific Life
  Insurance Company, Request for Acceleration

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, we hereby request on behalf of Pacific Life Insurance Company (“Pacific Life”) and Pacific Select Distributors, Inc. (“PSD”), acceleration of the effective date of the above referenced Registration Statement to December 30, 2004, or as soon thereafter as practicable.

Pacific Life and PSD hereby acknowledge that should the Commission or the Staff, acting pursuant to delegated authority, declare the above referenced Registration Statement filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Pacific Life or PSD from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and Pacific Life or PSD may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

     
Sincerely,
 
   
SEPARATE ACCOUNT A OF PACIFIC LIFE INSURANCE
COMPANY
 
 
   
By: /s/ Diane N. Ledger
 
 
  Diane N. Ledger
  Vice President
 
   
PACIFIC SELECT DISTRIBUTORS, INC.
 
   
By: /s/ Ed Byrd
 
 
  Ed Byrd
  Vice President and Chief Financial Officer