May 1, 2008

VIA EDGAR

The United States Securities and

Exchange Commission

Judiciary Plaza

100 F Street NE

Washington, D.C. 20549-4644

Subject: Nationwide Variable Account-II

Nationwide Life Insurance Company

Registration Statement on Form N-4; File No. 333-140621

Ladies and Gentlemen:

Pursuant to the Rule 461 of the Securities Act of 1933, Nationwide Life Insurance Company, for itself and on behalf of its Nationwide Variable Account-II (the “Variable Account), respectfully requests acceleration of the effective date of the registration statement for the Variable Account.  It is desired that the registration become effective on Friday, May 9, 2008.

The undersigned is an Officer of Nationwide Life Insurance Company and is duly authorized to request accelerated effectiveness of the Registration Statement.

Please call Jamie Ruff Casto at (614) 249-8782 should you have any questions.

Sincerely,

NATIONWIDE LIFE INSURANCE COMPANY

John M. Kawauchi

Vice President-Individual Investments Group

Cc:           Ms. Rebecca Marquigny

Office of Insurance Products

May 1, 2008

United States Securities

   and Exchange Commission

Judiciary Plaza

100 F Street, NE

Washington, D.C. 20549-4644

RE:           Nationwide Life Insurance Company

NationwideVariable Account-II

Registration Statement on Form N-4; File No. 333-140621

Ladies and Gentleman:

Pursuant to the Rule 461 of the Securities Act of 1933, Nationwide Life Insurance Company, for itself and on behalf of its Nationwide Variable Account-II (the “Variable Account”), respectfully requests acceleration of the effective date of the registration statement for the Variable Account.  It is desired that the registration become effective on Friday, May 9, 2008.

The undersigned is an Officer of Nationwide Investment Services Corporation and is duly authorized to request accelerated effectiveness of the Registration Statement.

Please call Jamie Ruff Casto at (614) 249-8782 should you have any questions.

Sincerely,

NATIONWIDE INVESTMENT SERVICES CORPORATION

Karen R. Colvin

Vice President

Cc:           Ms. Rebecca Marquigny

Office of Insurance Products