The Prudential Insurance Company of America                           Erin C. Schwerzmann

Vice President and Corporate Counsel

The Prudential Insurance Company of America

280 Trumbull Street, Hartford CT 06103

Tel 860 534-9177

Erin.Schwerzmann@prudential.com

March 27, 2014

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D. C. 20549

Re:           The Prudential Insurance Company of America (“Registrant”)

Prudential Variable Appreciable Account (“Depositor”) (File No. 811-5466)

Dear Commissioners:

On behalf of The Prudential Insurance Company of America and the Prudential Variable Appreciable Account (the “Account”), we hereby submit, pursuant to Rule 30b2-1 under the Investment Company Act of 1940 (the “Act”), that the Annual Reports for the underlying funds for the period ending December 31, 2013 have been transmitted to contract owners in accordance with Rule 30e-2 under the Act.

We incorporate by reference the following annual reports for the underlying funds:

1.   Filer/Entity:                           AIM Variable Insurance Funds

(Invesco Variable Insurance Funds)

Registration No.:                 811-07452

CIK No.:                               0000896435

Accession No.:                   0001193125-14-075582 

Date of Filing:                      02/28/14

2.           Filer/Entity:                           American Century Variable Portfolios, Inc.

Registration No.:                811-05188

CIK No.:                              0000814680

Accession No.:                  0001437749-14-002825

Date of Filing:                     02/26/14

3.           Filer/Entity:                           Advanced Series Trust ("AST")

Registration No.:                811-05186

CIK No.:                              0000814679

Accession No.:                  0001193125-14-078106

Date of Filing:                     03/03/14

4.           Filer/Entity:                           Janus Aspen Series

Registration No.:                811-07736

CIK No.:                              0000906185

Accession No.:                  0000950123-14-002902

Date of Filing:                     02/28/14

5.           Filer/Entity:                           MFS Variable Insurance Trust

Registration No.:                811-08326

CIK No.:                              0000918571

Accession No.:                  0001193125-14-074886

Date of Filing:                     02/28/14

6.           Filer/Entity:                           T. Rowe Price International Series, Inc.

Registration No.:                811-07145

CIK No.:                              0000918292

Accession No.:                  0001206774-14-000582 

Date of Filing:                     02/19/14

7.           Filer/Entity:                           The Prudential Series Fund, Inc.

Registration No.:                811-03623

CIK No.:                              0000711175

Accession No.:                  0001193125-14-073297

Date of Filing:                     02/27/14

If you have any questions regarding this filing, please contact me at (973) 802-9496.

       Sincerely,

     /s/ Erin C. Schwerzmann

 Erin C. Schwerzmann

VIA EDGAR