0001193125-10-102129.txt : 20110413 0001193125-10-102129.hdr.sgml : 20110413 20100430164522 ACCESSION NUMBER: 0001193125-10-102129 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHL VARIABLE INSURANCE CO /CT/ CENTRAL INDEX KEY: 0001031223 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O PHOENIX LIFE INSURANCE COMPANY STREET 2: ONE AMERICAN ROW CITY: HARTFORD STATE: CT ZIP: 06116 BUSINESS PHONE: 8604035788 MAIL ADDRESS: STREET 1: ONE AMERICAN ROW STREET 2: C/O PHOENIX LIFE INSURANCE COMPANY CITY: HARTFORD STATE: CT ZIP: 06116 FORMER COMPANY: FORMER CONFORMED NAME: PHL VARIABLE SEPARATE ACCOUNT MVA1 DATE OF NAME CHANGE: 19970123 CORRESP 1 filename1.htm PHL VARIABLE INSURANCE CO / CT/
         

Mary K. (Kate) Johnson, Counsel

PHL Variable Insurance Company

One American Row, Hartford, CT 06102-5056

Direct dial (860) 403-6486

April 30, 2010

Mr. Min S. Oh

Attorney

Office of Insurance Products

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-4644

VIA EDGAR

 

RE: PHL Variable Insurance Company
     Post-Effective Amendment No. 4 on Form S-1
     File No. 333-137802

Dear Mr. Oh:

Below please find our response to the staff’s request regarding post-effective amendment number 4 to the registration statement on Form S-1, File No. 333-137802 (the “Registration Statement”).

The Registrant represents that, upon completion of the staff’s review and effectiveness of the New Income Edge filing (File No. 333-161382), it will file a subsequent post-effective amendment to the Registration Statement to incorporate the changes, as appropriate, the Registrant has made in response to such completed review of the New Income Edge as well as in response to additional comments for post-effective amendment number 4 to the Registration Statement.

If you should have any questions with regard to this filing, please contact the undersigned.

 

Sincerely,
/s/    Mary K. (Kate) Johnson

Mary K. (Kate) Johnson

Counsel