[WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO]
April 16, 2009
Craig Ruckman, Esq.
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F St. NE
Washington, DC 20549-0506
Re: | Selective Review A Filing |
Separate Account VA U
WRL Freedom Premier® III Variable Annuity
File Nos.: 333-108525; 811-21427
Western Reserve Life Assurance Co. of Ohio
Dear Mr. Ruckman:
Pursuant to your request, the above-referenced filing was made on April 16, 2009 (accession number is 0001193125-09-080479). This filing now contains the fee information that was not included in the earlier filing for this product made on February 3, 2009 (accession number 0001193125-09-017353). As we discussed, we will address your comments from the earlier filing as part of this filing of the product.
We hereby request Selective Review pursuant to SEC Release No.: 33-6510 (February 15, 1984) for the above-referenced WRL Freedom Premier® III Variable Annuity product filing.
This letter will also be filed as a correspondence filing via EDGAR.
Very truly yours,
Western Reserve Life Assurance Co. of Ohio
/s/ Darin D. Smith
Darin D. Smith
General Counsel
Transamerica Capital Management