Douglas E. Scully

Vice President, Corporate Counsel

The Prudential Insurance Company of America

751 Broad Street

Newark, NJ 07102-3777

Tel 203 925-6960

douglas.scully@prudential.com

August 22, 2017

Office of Insurance Products

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE: Registrant: Pruco Life Insurance Company of New Jersey (“Registrant”) Principal Underwriter: Prudential Annuities Distributors, Inc.

Registration Statement on Form S-3

File No. 333-

Dear Sir/Madam:

Acceleration of the above-referenced registration statement to September 8, 2017 is hereby requested pursuant to Rule 461 of Regulation C.

Please call me at (203) 925-6960 if you have any questions.

Very truly yours,

PRUCO LIFE INSURANCE COMPANY OF NEW JERSEY

/s/ Douglas E. Scully

Douglas E. Scully

Vice President

PRUDENTIAL ANNUITIES DISTRIBUTORS, INC.

/s/Michael A. Pignatella

Michael A. Pignatella

Vice President