(WRL LETTERHEAD)
Via EDGAR
October 15, 2008
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Post-Effective Amendment No. 11 |
Western Reserve Life Assurance Company of Ohio |
WRL Series Life Account |
WRL Xcelerator (File No. 333-107705/811-4420) |
Filer CIK No.: 0000778209
Dear Mr. Ruckman:
This letter is in response to the Staffs comments regarding the registrants 485(a) filing (Post-Effective Amendment No. 9) with the Commission on July 1, 2008. The Staff requested a supplemental response for two items included in the comments. We are submitting our supplemental response via an EDGAR Correspondence filing. For your convenience, each comment requiring a supplemental answer is stated below, followed by the Registrants response. All other comments provided by the Staff were addressed in the Registrants Post-Effective Amendment No. 11 filing that was submitted earlier today.
COMMENT:
1. | Please clarify supplementally whether there are any types of guarantees or support agreements with third parties to support any of the companys guarantees under the policy or whether the company will be primarily responsible for paying out associated guarantees with the policy. |
Response:
The Company is primarily responsible for any associated guarantees with the Policy.
COMMENT:
2. | Please confirm supplementally that the contract name on the front cover page of the prospectus is and will continue to be the same as the EDGAR class identifiers associated with the contract. |
Response:
The name of the product that appears on the front cover of the filed prospectus will continue to be the same as the EDGAR classification WRL Xcelerator.
Please do not hesitate to contact the undersigned at (727) 299-1830 or Gayle A. Morden at (727) 299-1747 if you have any questions regarding our responses.
Sincerely, |
/s/ Arthur D. Woods |
Arthur D, Woods |
Vice President and Senior Counsel |
cc: | Mary Jane Wilson-Bilik, Esq. |