N-30B-2 1 pruvaaletter.htm PRUVAA SEMIANNUAL REPORT LETTER

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 8, 2005

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, 2005 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.:	0000950129-05-008660
	Date of Filing:		08/25/05

2.	Filer/Entity:	American Century Variable Portfolios
	Registration No.:		811-05188
	CIK No.:	0000814680
	Accession No.:	0000814680-05-000021
	Date of Filing:		08/18/05

3.	Filer/Entity:		Janus Aspen Series - Growth Portfolio
	Registration No.:		811-07736
	CIK No.:	0000906185
	Accession No.:		0001104659-05-041255
	Date of Filing:		08/25/05

4.	Filer/Entity:		MFS Variable Insurance Trust - Emerging Growth Series
	Registration No.:		811-8326
	CIK No.:	0000918571
	Accession No.:		0000950156-05-000315
	Date of Filing:		08/26/05

6.	Filer/Entity:	The Prudential Series Fund, Inc.
	Registration No.:		811-03623
	CIK No.:	0000711175
	Accession No.:	0001193125-05-180714
	Date of Filing:		09/06/05

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

Sincerely,

_/s/__________________________

Thomas C. Castano

VIA EDGAR

Filer/Entity:

T. Rowe Price International Series - International Growth

Registration No.:

Accession No.:

0000918294-05-000039

Date of Filing: