-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, P6FVCp1X6arSWsjfyv9WqoovgeD+9BooXQT6xBjs0WNClqTEoNTWiLx2QmHzAm25 w9DH9dBAYcI6Dw2wmJuXiw== 0000828972-04-000011.txt : 20040910 0000828972-04-000011.hdr.sgml : 20040910 20040910150315 ACCESSION NUMBER: 0000828972-04-000011 CONFORMED SUBMISSION TYPE: N-30B-2 PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20040630 FILED AS OF DATE: 20040910 DATE AS OF CHANGE: 20040910 EFFECTIVENESS DATE: 20040910 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PRUDENTIAL VARIABLE APPRECIABLE ACCOUNT CENTRAL INDEX KEY: 0000828972 IRS NUMBER: 221121670 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30B-2 SEC ACT: 1940 Act SEC FILE NUMBER: 811-05466 FILM NUMBER: 041025348 BUSINESS ADDRESS: STREET 1: PRUDENTIAL INSURANCE CO OF AMERICA STREET 2: 213 WASHINGTON STREET CITY: NEWARK STATE: NJ ZIP: 07102 BUSINESS PHONE: 9738026196 MAIL ADDRESS: STREET 1: PRUDENTIAL INSURANCE CO OF AMERICA STREET 2: 213 WASHINGTON ST CITY: NEWARK STATE: NJ ZIP: 07102 FORMER COMPANY: FORMER CONFORMED NAME: PRUDENTIAL VARIABLE LIFE INSURANCE ACCOUNT DATE OF NAME CHANGE: 19880606 N-30B-2 1 pruvaasemiannualreport9-04.htm PRU VAA SEMI ANNUAL REPORT 
The Prudential Insurance Company of America                       Thomas C. Castano
                                                                       Assistant General Counsel
                                                                       Law Department

                                                                       The Prudential Insurance Company
                                                                       of America
                                                                       213 Washington Street
                                                                       Newark, NJ 07102-2992
                                                                       (973) 802-4708 fax: (973) 802-9560


                                                                       September 10, 2004


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C. 20549

         Re:  Prudential Variable Appreciable Account  (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 30b-2 under the Investment  Company Act of 1940 (the "Act"),  that the Account's  semi-annual  report for the
period ending June 30, 2004 has been transmitted to contract owners in accordance with Rule 30d-2 under the Act.

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


1.       Filer/Entity:         AIM Variable Insurance Funds
         Registration No.:     811-07452
         CIK No.:              0000896435
         Accession No.:        0001193125-04-142508
         Date of Filing:       08/17/04

2.       Filer/Entity:         American Century Variable Portfolios
         Registration No.:     811-05188
         CIK No.:              0000814680
         Accession No.:        0000814680-04-000021
         Date of Filing:       08/24/04

3.       Filer/Entity:         Janus Aspen Series - Growth Portfolio
         Registration No.:     811-07736
         CIK No.:              0000906185
         Accession No.:        0000906185-04-000010
         Date of Filing:       08/20/04

4.       Filer/Entity:         MFS Variable Insurance Trust - Emerging Growth Series
         Registration No.:     811-8326
         CIK No.:              0000918571
         Accession No.:        0000950156-04-000192
         Date of Filing:       08/31/04

5.       Filer/Entity:         T. Rowe Price International Series - International Growth
         Registration No.:     811-07143
         CIK No.:              0000918294
         Accession No.:        0000918294-04-000042
         Date of Filing:       08/25/04

6.       Filer/Entity:         The Prudential Series Fund, Inc.
         Registration No.:     811-03623
         CIK No.:              0000711175
         Accession No.:        0001193125-04-152307
         Date of Filing:       09/03/04


If you have any questions regarding this filing, please contact me at (973) 802-4708.



                                                                     Sincerely,



                                                                    _/s/__________________________
                                                                        Thomas C. Castano



VIA EDGAR
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