EX-99.N OTH OPINIONS 3 consent.htm INDEPENDENT AUDITOR'S CONSENT consent.htm
Consent of Independent Registered Public Accounting Firm

 
The Board of Directors
Nationwide Life Insurance Company:

 
We consent to our reports with respect to Nationwide VLI Separate Account-4 dated March 13, 2009 and for Nationwide Life Insurance Company and subsidiaries dated March 2, 2009 included herein, and to the reference to our firm under the heading “Services” in the Statement of Additional Information (File No. 333-43671, Post-Effective Amendment No. 39).  Our report for Nationwide Life Insurance Company and subsidiaries refers to the adoption of the American Institute of Certified Public Accountants’ Statement of Position 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection with Modifications or Exchanges of Insurance Contracts, in 2007.


/s/ KPMG LLP
  
Columbus, Ohio
November 2, 2009