Elizabeth Gioia Vice President, Corporate Counsel
	The Prudential Insurance Company of America 213 Washington Street, Newark, NJ 07102-2917 Tel 203-402-1624 Elizabeth.gioia@prudential.com

October 1, 2020

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Prudential Life Insurance Company of New Jersey

Registration Statement on Form S-3, SEC File No. 333-_____

Pruco of New Jersey Flexible Premium Variable Annuity Account

Registration Statement on Form N-4, SEC File Nos. 333-18117, 333-62238

Members of the Commission:

On behalf of the above-named registrant, submitted for filing herewith under the Securities Act of 1933 is the above-referenced Registration Statement on Form S-3 (the “Registration Statement”).

This Registration Statement is being filed in order to provide the required disclosure concerning the MVA Interests in a prospectus separate from the prospectus for combination variable/MVA annuity contracts offered under the registration statements filed under File Nos. 333-18117 and 333-62238 and registration statement filed on Form S-3 under file No. 333-220098 and 333-220119. No material changes have been made in the disclosure with respect to the MVA Interests.

It is our intention that this filing become effective on October 2, 2020, or as soon thereafter as practicable. An acceleration request accompanies this filing.

If you have any questions, please call me at 203-402-1624.

Sincerely,

/s/ Elizabeth Gioia

Elizabeth Gioia

Vice President, Corporate Counsel