February 23, 2010

VIA EDGAR

The United States Securities

   and Exchange Commission

SEC Headquarters

100 F Street NE

Washington, D.C. 20549

Subject: Nationwide Variable Account-II Nationwide Life Insurance Company SEC File No. 333- 160635

Ladies and Gentlemen:

Pursuant to 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 as soon as practicable, February 25, 2010, is requested.

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

Please call Timothy Crawford at (614) 249-3398 should you have questions.

Very truly yours,

NATIONWIDE LIFE INSURANCE COMPANY

/s/ HAROLD C. SCHAFER

Harold C. Schafer

Associate Vice President

Individual Investments

cc: Ms. Rebecca Marquigny Stop 5-6 Office of Insurance Products

February 23, 2010

VIA EDGAR

The United States Securities

   and Exchange Commission

SEC Headquarters

100 F Street NE

Washington, D.C. 20549

Subject: Nationwide Variable Account-II Nationwide Life Insurance Company SEC File No. 333- 160635

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, Nationwide Investment Services Corporation, the General Distributor of the Individual Deferred Variable Annuity Contracts to be issued by 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 as soon as practicable, February 25, 2010, is requested.

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

Please call Timothy Crawford at (614) 249-3398 should you have questions.

Very truly yours,

NATIONWIDE LIFE INSURANCE COMPANY

/s/ TERRY C. SMETZER

Terry C. Smetzer

Associate Vice President and Assistant Treasurer

cc: Ms. Rebecca Marquigny Stop 5-6 Office of Insurance Products