March 2, 2011

VIA EDGAR

The United States Securities and

Exchange Commission

100 F. Street, NE

Washington, D.C. 20549-8629

Subject: Nationwide Variable Account-II

Nationwide Life Insurance Company

N-4 Post-Effective Amendment No. 12, 1933 Act File No. 333-140621

CIK No.:  0000356514

ACCESSION NUMBER: 0001190903-11-000003 

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, and on behalf of its Nationwide Variable Account-II, Nationwide Life Insurance Company ("Nationwide") respectfully requests the withdrawal of Post-Effective Amendment No. 12, filed January 4, 2011, File No. 333-140621, together with all exhibits thereto ("the Registration Statement").

Nationwide's request is driven by the SEC staff's instruction to withdraw the registration statement and refile it as a new registration statement.  Accordingly, Nationwide respectfully requests effectiveness of this withdrawal to be as soon as practicable.

Nationwide confirms that: (i) the Registration Statement has not automatically become effective nor been declared effective by the Securities and Exchange Commission; (ii) no securities have been sold pursuant to the Registration Statement or the prospectus incorporated therein; and (iii) no preliminary prospectus contained in the Registration Statement has been distributed.

If you have any questions concerning this matter, please contact me at 614-249-8782.

Sincerely yours,

Nationwide Life Insurance Company

/s/JAMIE RUFF CASTO

Jamie Ruff Casto

Managing Counsel

cc: Ms. Rebecca Marquigny