TO:
FROM: DATE: RE: |
U.
S. Securities and Exchange Commission Nationwide Life Insurance Company ("Nationwide") April 8, 2022 Nationwide VL Separate Account - C ("Registrant") File No. 811-08351 |
Fund | CIK |
AllianceBernstein Variable Products Series Fund, Inc. - AB VPS Growth and Income Portfolio: Class A | 0000825316 |
AllianceBernstein Variable Products Series Fund, Inc. - AB VPS International Value Portfolio: Class A | 0000825316 |
AllianceBernstein Variable Products Series Fund, Inc. - AB VPS Small/Mid Cap Value Portfolio: Class A | 0000825316 |
Allspring Variable Trust - VT Discovery Fund: Class 2 | 0001081402 |
Allspring Variable Trust - VT Opportunity Fund: Class 2 | 0001081402 |
Allspring Variable Trust - VT Small Cap Growth Fund: Class 2 | 0001081402 |
American Century Variable Portfolios II, Inc. - American Century VP Inflation Protection Fund: Class I | 0001124155 |
American Century Variable Portfolios, Inc. - American Century VP Balanced Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP Capital Appreciation Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP Disciplined Core Value Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP International Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP Mid Cap Value Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP Ultra(R) Fund: Class I | 0000814680 |
American Century Variable Portfolios, Inc. - American Century VP Value Fund: Class I | 0000814680 |
American Funds Insurance Series(R) - Asset Allocation Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - Capital World Bond Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - Global Small Capitalization Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - Growth Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - Growth-Income Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - International Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - New World Fund: Class 2 | 0000729528 |
American Funds Insurance Series(R) - The Bond Fund of America: Class 2 | 0000729528 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |
BlackRock Variable Series Funds II, Inc. - BlackRock High Yield V.I. Fund: Class I | 0000355916 |
BlackRock Variable Series Funds, Inc. - BlackRock Advantage Large Cap Core V.I. Fund: Class II | 0000355916 |
BlackRock Variable Series Funds, Inc. - BlackRock Global Allocation V.I. Fund: Class II | 0000355916 |
BNY Mellon Investment Portfolios - MidCap Stock Portfolio: Initial Shares | 0001056707 |
BNY Mellon Investment Portfolios - Small Cap Stock Index Portfolio: Service Shares | 0001056707 |
BNY Mellon Stock Index Fund, Inc.: Initial Shares | 0000846800 |
BNY Mellon Sustainable U.S. Equity Portfolio, Inc.: Initial Shares | 0000890064 |
BNY Mellon Variable Investment Fund - Appreciation Portfolio: Initial Shares | 0000813383 |
BNY Mellon Variable Investment Fund - Growth and Income Portfolio: Initial Shares | 0000813383 |
Calvert Variable Series, Inc. - Calvert VP SRI Mid Cap Portfolio | 0000708950 |
Calvert VP S&P 500 Index Portfolio | 0000743773 |
Davis Variable Account Fund, Inc. - Davis Value Portfolio | 0001084060 |
Delaware Variable Insurance Product Trust - Delaware VIP Emerging Markets Series: Service Class | 0000814230 |
Delaware Variable Insurance Product Trust - Delaware VIP Small Cap Value Series: Service Class | 0000814230 |
Deutsche DWS Variable Series II - DWS CROCI(R) U.S. VIP: Class B | 0000764797 |
Deutsche DWS Variable Series II - DWS Small Mid Cap Value VIP: Class B | 0000764797 |
Eaton Vance Variable Trust - Eaton Vance VT Floating-Rate Income Fund: Initial Class | 0001121746 |
Federated Hermes Insurance Series - Federated Hermes Fund for U.S. Government Securities II | 0000912577 |
Federated Hermes Insurance Series - Federated Hermes Quality Bond Fund II: Primary Shares | 0000912577 |
Fidelity Variable Insurance Products - Emerging Markets Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2015 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2020 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2025 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2030 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2035 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2040 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2045 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2050 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2055 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2060 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - Fidelity VIP Freedom Fund 2065 Portfolio: Service Class | 0000823535 |
Fidelity Variable Insurance Products Fund - VIP Asset Manager Portfolio: Initial Class | 0000823535 |
Fidelity Variable Insurance Products Fund - VIP Contrafund(R) Portfolio: Initial Class | 0000831016 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |
Fidelity Variable Insurance Products Fund - VIP Contrafund(R) Portfolio: Service Class | 0000831016 |
Fidelity Variable Insurance Products Fund - VIP Equity-Income Portfolio: Initial Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Equity-Income Portfolio: Service Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Growth Opportunities Portfolio: Service Class | 0000927384 |
Fidelity Variable Insurance Products Fund - VIP Growth Portfolio: Initial Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Growth Portfolio: Service Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP High Income Portfolio: Initial Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP High Income Portfolio: Service Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Investment Grade Bond Portfolio: Service Class | 0000831016 |
Fidelity Variable Insurance Products Fund - VIP Mid Cap Portfolio: Service Class | 0000927384 |
Fidelity Variable Insurance Products Fund - VIP Overseas Portfolio: Initial Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Overseas Portfolio: Service Class | 0000356494 |
Fidelity Variable Insurance Products Fund - VIP Real Estate Portfolio: Service Class | 0000720318 |
Fidelity Variable Insurance Products Fund - VIP Value Strategies Portfolio: Service Class | 0000927384 |
Franklin Templeton Variable Insurance Products Trust - Franklin Mutual Global Discovery VIP Fund: Class 2 | 0000837274 |
Franklin Templeton Variable Insurance Products Trust - Franklin Small Cap Value VIP Fund: Class 2 | 0000837274 |
Franklin Templeton Variable Insurance Products Trust - Templeton Foreign VIP Fund: Class 2 | 0000837274 |
Franklin Templeton Variable Insurance Products Trust - Templeton Global Bond VIP Fund: Class 1 | 0000837274 |
Franklin Templeton Variable Insurance Products Trust - Templeton Global Bond VIP Fund: Class 2 | 0000837274 |
Goldman Sachs Variable Insurance Trust - Goldman Sachs Growth Opportunities Fund: Service Shares | 0001046292 |
Goldman Sachs Variable Insurance Trust - Goldman Sachs Mid Cap Value Fund: Institutional Shares | 0001046292 |
Goldman Sachs Variable Insurance Trust - Goldman Sachs Small Cap Equity Insights Fund: Institutional Shares | 0001046292 |
Invesco - Invesco V.I. American Value Fund: Series I Shares | 0000896435 |
Invesco - Invesco V.I. Capital Appreciation Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Conservative Balanced Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Discovery Mid Cap Growth Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Global Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Growth and Income Fund: Series I Shares | 0000896435 |
Invesco - Invesco V.I. High Yield Fund: Series I Shares | 0000896435 |
Invesco - Invesco V.I. International Growth Fund: Series I Shares | 0000896435 |
Invesco - Invesco V.I. Main Street Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Main Street Mid Cap Fund: Series I Shares | 0000896435 |
Invesco - Invesco V.I. Main Street Small Cap Fund: Series I | 0000896435 |
Invesco - Invesco V.I. Small Cap Equity Fund: Series I Shares | 0000896435 |
Invesco Oppenheimer V.I. International Growth Fund: Series I | 0000896435 |
Ivy Variable Insurance Portfolios - Delaware Ivy Asset Strategy: Class II | 0000810016 |
Ivy Variable Insurance Portfolios - Delaware Ivy Growth: Class II | 0000810016 |
Ivy Variable Insurance Portfolios - Delaware Ivy High Income: Class II | 0000810016 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |
Ivy Variable Insurance Portfolios - Delaware Ivy Mid Cap Growth: Class II | 0000810016 |
Ivy Variable Insurance Portfolios - Delaware Ivy Science and Technology: Class II | 0000810016 |
Ivy Variable Insurance Portfolios - Delaware Ivy Securian Real Estate Securities: Class II | 0000810016 |
Janus Aspen Series - Janus Henderson Balanced Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Enterprise Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Flexible Bond Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Forty Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Global Technology and Innovation Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Mid Cap Value Portfolio: Service Shares | 0000906185 |
Janus Aspen Series - Janus Henderson Overseas Portfolio: Service Shares | 0000906185 |
JPMorgan Insurance Trust - JPMorgan Insurance Trust Mid Cap Value Portfolio: Class 1 | 0000909221 |
JPMorgan Insurance Trust - JPMorgan Insurance Trust Small Cap Core Portfolio: Class 1 | 0000909221 |
Lazard Retirement Series, Inc. - Lazard Retirement Emerging Markets Equity Portfolio: Service Shares | 0001033669 |
Legg Mason Partners Variable Equity Trust - ClearBridge Variable Small Cap Growth Portfolio: Class I | 0001176343 |
Lincoln Variable Insurance Products Trust - Baron Growth Opportunities Fund: Service Class | 0000914036 |
Lord Abbett Series Fund, Inc. - Bond Debenture Portfolio: Class VC | 0000855396 |
Lord Abbett Series Fund, Inc. - Mid Cap Stock Portfolio: Class VC | 0000855396 |
Lord Abbett Series Fund, Inc. - Short Duration Income Portfolio: Class VC | 0000855396 |
Lord Abbett Series Fund, Inc. - Total Return Portfolio: Class VC | 0000855396 |
MainStay VP Funds Trust - MainStay VP Floating Rate Portfolio: Service Class | 0000887340 |
MFS(R) Variable Insurance Trust - MFS Growth Series: Service Class | 0000918571 |
MFS(R) Variable Insurance Trust - MFS Mid Cap Growth Series: Service Class | 0000918571 |
MFS(R) Variable Insurance Trust - MFS New Discovery Series: Service Class | 0000918571 |
MFS(R) Variable Insurance Trust - MFS Total Return Bond Series: Service Class | 0000918571 |
MFS(R) Variable Insurance Trust - MFS Value Series: Service Class | 0000918571 |
MFS(R) Variable Insurance Trust II - MFS Blended Research(R) Core Equity Portfolio: Service Class | 0000719269 |
MFS(R) Variable Insurance Trust II - MFS Emerging Markets Equity Portfolio: Service Class | 0000719269 |
MFS(R) Variable Insurance Trust II - MFS International Intrinsic Value Portfolio: Service Class | 0000719269 |
MFS(R) Variable Insurance Trust II - MFS Research International Portfolio: Service Class | 0000719269 |
MFS(R) Variable Insurance Trust III - MFS Global Real Estate Portfolio: Service Class | 0001065698 |
MFS(R) Variable Insurance Trust III - MFS Mid Cap Value Portfolio: Service Class | 0001065698 |
Morgan Stanley Variable Insurance Fund, Inc. - Discovery Portfolio: Class I | 0001011378 |
Morgan Stanley Variable Insurance Fund, Inc. - Emerging Markets Debt Portfolio: Class I | 0001011378 |
Morgan Stanley Variable Insurance Fund, Inc. - Global Real Estate Portfolio: Class II | 0001011378 |
Morgan Stanley Variable Insurance Fund, Inc. - Growth Portfolio: Class I | 0001011378 |
Morgan Stanley Variable Insurance Fund, Inc. - U.S. Real Estate Portfolio: Class I | 0001011378 |
Nationwide Variable Insurance Trust - NVIT Allspring Discovery Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Amundi Multi Sector Bond Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT AQR Large Cap Defensive Style Fund: Class I | 0000353905 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |
Nationwide Variable Insurance Trust - NVIT BlackRock Equity Dividend Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Aggressive Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Balanced Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Capital Appreciation Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Conservative Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Moderate Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Moderately Aggressive Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Blueprint(SM) Moderately Conservative Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT BNY Mellon Dynamic U.S. Core Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT BNY Mellon Dynamic U.S. Equity Income: Class X | 0000353905 |
Nationwide Variable Insurance Trust - NVIT BNY Mellon Sustainable U.S. Equity Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Bond Index Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Columbia Overseas Value Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Emerging Markets Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Federated High Income Bond Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Government Bond Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Government Money Market Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Government Money Market Fund: Class V | 0000353905 |
Nationwide Variable Insurance Trust - NVIT International Equity Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT International Index Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT International Index Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Investor Destinations Aggressive Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Investor Destinations Conservative Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Investor Destinations Moderate Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Investor Destinations Moderately Aggressive Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Investor Destinations Moderately Conservative Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT J.P. Morgan Mozaic(SM) Multi-Asset Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT J.P. Morgan U.S. Equity Fund: Class II | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Jacobs Levy Large Cap Growth Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Mid Cap Index Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Multi-Manager Mid Cap Value Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Multi-Manager Small Cap Growth Fund: Class I | 0000353905 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |
Nationwide Variable Insurance Trust - NVIT Multi-Manager Small Cap Value Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Multi-Manager Small Company Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Real Estate Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Short Term Bond Fund: Class I | 0000353905 |
Nationwide Variable Insurance Trust - NVIT Small Cap Index Fund: Class II | 0000353905 |
Neuberger Berman Advisers Management Trust - Mid Cap Intrinsic Value Portfolio: I Class Shares | 0000736913 |
Neuberger Berman Advisers Management Trust - Mid-Cap Growth Portfolio: I Class Shares | 0000736913 |
Neuberger Berman Advisers Management Trust - Mid-Cap Growth Portfolio: S Class Shares | 0000736913 |
Neuberger Berman Advisers Management Trust - Short Duration Bond Portfolio: I Class Shares | 0000736913 |
Neuberger Berman Advisers Management Trust - Sustainable Equity Portfolio: Class I Shares | 0000736913 |
PIMCO Variable Insurance Trust - All Asset Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Global Bond Opportunities Portfolio (Unhedged): Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - High Yield Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Income Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - International Bond Portfolio (U.S. Dollar-Hedged): Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - International Bond Portfolio (Unhedged): Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Long-Term U.S. Government Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Low Duration Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Real Return Portfolio: Administrative Class | 0001047304 |
PIMCO Variable Insurance Trust - Total Return Portfolio: Administrative Class | 0001047304 |
Pioneer Variable Contracts Trust - Pioneer High Yield VCT Portfolio: Class I | 0000930709 |
Putnam Variable Trust - Putnam VT Small Cap Value Fund: Class IB | 0000822671 |
Royce Capital Fund - Royce Micro-Cap Portfolio: Investment Class | 0001006387 |
T. Rowe Price Equity Series, Inc. - T. Rowe Price All-Cap Opportunities Portfolio | 0000918294 |
T. Rowe Price Equity Series, Inc. - T. Rowe Price Blue Chip Growth Portfolio | 0000918294 |
T. Rowe Price Equity Series, Inc. - T. Rowe Price Equity Income Portfolio: II | 0000918294 |
T. Rowe Price Equity Series, Inc. - T. Rowe Price Mid-Cap Growth Portfolio: II | 0000918294 |
T. Rowe Price Equity Series, Inc. - T. Rowe Price Moderate Allocation Portfolio | 0000918294 |
T. Rowe Price Fixed Income Series, Inc. - T. Rowe Price Limited-Term Bond Portfolio | 0000920467 |
VanEck VIP Trust - Emerging Markets Bond Fund: Initial Class | 0000811976 |
VanEck VIP Trust - Emerging Markets Fund: Initial Class | 0000811976 |
VanEck VIP Trust - Global Resources Fund: Initial Class | 0000811976 |
Virtus Variable Insurance Trust - Virtus Duff & Phelps Real Estate Securities Series: Class I | 0000792359 |
Home Office: One Nationwide Plaza | Nationwide Insurance |
Columbus, Ohio 43215-2220 | Nationwide Financial |