February 3, 2009
Mr. Craig Ruckman
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Separate Account VA U |
WRL Freedom Premier III Variable Annuity
Post-Effective Amendment No. 14 on Form N-4
File Nos.: 333-108525; 811-21427
Dear Mr. Ruckman:
Post-Effective Amendment No. 14 to the above-referenced Form N-4 registration statement was filed with the Securities and Exchange Commission on February 3, 2009. The accession number is 0001193125-09-017353.
Enclosed is a courtesy copy of the WRL Freedom Premier III Variable Annuity, prospectus and SAI black-lined against the currently effective registration statement.
Please note that this filing is being used as a template filing and I have enclosed a copy of the Template Request for your convenience.
We trust that all of the information is in order. Please call me at (319) 355-8330 with any comments or questions.
Very truly yours,
Western Reserve Life Assurance Co. of Ohio
/s/ Darin D. Smith |
Darin D. Smith |
Assistant General Counsel |
Enc.
cc: | Frederick R. Bellamy, Esq. |