0001193125-12-161875.txt : 20120716 0001193125-12-161875.hdr.sgml : 20120716 20120413100356 ACCESSION NUMBER: 0001193125-12-161875 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120413 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/

April 13, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

RE: PHL Variable Insurance Company
  Post-Effective Amendment No. 2 on Form S-1, File No. 333-164872
  Filed via EDGAR on April 11, 2012, SEC Accession Number 0001193125-12-158984

To the Commission Staff:

In connection with the request that the effectiveness of the above referenced Post-Effective Amendment to the Registration Statement be accelerated to May 30, 2012, the Registrant acknowledges that:

 

  1. should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company of its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  3. the Registrant will 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.

Please direct any questions or comments concerning the Post-Effective Amendment to Lois McGuire at (860) 403-5878 or Kate Johnson at (860) 403-6486.

Sincerely,

 

/s/ Kathleen A. McGah

Kathleen A. McGah
Vice President and Assistant Secretary
PHL Variable Insurance Company