December 18, 2008

Mr. Craig Ruckman

Office of Insurance Products

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549-0506

Re: Separate Account Fund B

Transamerica Life Insurance Company

Initial Registration Statement filed on Form N-4

File Nos. 333-156259, 811-01902

Accession Number: 0001193125 – 08 - 255545

Dear Mr. Ruckman:

Transamerica Life Insurance Company filed the Initial filing to the above-referenced Form N-4 registration statement on December 18, 2008. Pursuant to Rule 461 under the Securities Act of 1933, Transamerica Life Insurance Company and the principal underwriter, Transamerica Capital, Inc., now respectfully request that the effective date of the registration statement be accelerated and that the registration statement be declared effective on December 18, 2008, or as soon as practicable.

Transamerica Life Insurance Company
By:	/s/    Darin D. Smith
	Darin D. Smith
	Vice President
Transamerica Capital, Inc.
By:	/s/    Darin D. Smith
	Darin D. Smith
	Assistant Vice President

cc: Frederick R. Bellamy, Esq.