April 20, 2010

VIA EDGAR

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Re: PHL Variable Insurance Company

Post-Effective Amendment No. 8 on Form S-1

File No. 333-87218

To the Commission Staff:

Pursuant to Rule 461 of the Securities Act of 1933, the undersigned Registrant and Principal Underwriter request acceleration of the effectiveness of the above captioned registration statement to April 30, 2010.

Thank you for your kind consideration in this matter.

Sincerely,

/s/ Kathleen A. McGah

Kathleen A. McGah

Vice President and Assistant Secretary

PHL Variable Insurance Company

/s/ Kathleen A. McGah

Kathleen A. McGah

Vice President and Assistant Secretary

Phoenix Equity Planning Corporation