N-30B-2 1 pruvaaletter9-07.htm PRU VARIABLE APPRECIABLE ACCOUNT LETTER

The Prudential Insurance Company of America

Thomas C. Castano

Vice President and Corporate 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, 2007

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, 2007 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:

Filer/Entity:

AIM Variable Insurance Funds

Registration No.:

811-07452

CIK No.:

0000896435

Accession No.:

0000950129-07-004209

Date of Filing:

08/23/07

Filer/Entity:

American Century Variable Portfolios, Inc.

Registration No.:

811-05188

CIK No.:

0000814680

Accession No.:

0000814680-07-000046

Date of Filing:

08/23/07

Filer/Entity:

Janus Aspen Series

Registration No.:

811-07736

CIK No.:

0000906185

Accession No.:

0001104659-07-064477

Date of Filing:

08/23/07

Filer/Entity:

MFS Variable Insurance Trust - Emerging Growth Series

Registration No.:

811-8326

CIK No.:

0000918571

Accession No.:

0000950156-07-000533

Date of Filing:

08/23/07

Filer/Entity:

T. Rowe Price International Stock Portfolio

Registration No.:

811-07143

CIK No.:

0000918294

Accession No.:

0000918294-07-000039

Date of Filing:

08/24/07

Filer/Entity:

The Prudential Series Fund, Inc.

Registration No.:

811-03623

CIK No.:

0000711175

Accession No.:

0001193125-07-197243

Date of Filing:

09/07/07

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

Sincerely,

_/s/__________________________

Thomas C. Castano

VIA EDGAR