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

March 12, 2009

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 30b2-1 under the Investment Company Act of 1940 (the “Act”), that the Account’s annual report for the period ending December 31, 2008 has 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

Registration No.: 811-07452

CIK No.: 0000896435

Accession No.: 0000950129-09-000601

Date of Filing: 02/26/09

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

Registration No.: 811-05188

CIK No.: 0000814680

Accession No.: 0000814680-09-000007

Date of Filing: 02/26/09

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

Registration No.: 811-05186

CIK No.: 0000814679

Accession No.: 0001209286-09-000146

Date of Filing: 03/11/09

4. Filer/Entity: Janus Aspen Series

Registration No.: 811-07736

CIK No.: 0000906185

Accession No.: 0001035704-09-00004

Date of Filing: 02/26/09

5. Filer/Entity: MFS Variable Insurance Trust

Registration No.: 811-08326

CIK No.: 0000918571

Accession No.: 0001193125-09-048189

Date of Filing: 03/09/09

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

Registration No.: 811-07145

CIK No.: 0000918292

Accession No.: 0000918292-09-000002

Date of Filing: 02/20/09

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

Registration No.: 811-03623

CIK No.: 0000711175

Accession No.: 0001193125-09-047660

Date of Filing: 03/06/09

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

Sincerely,

_________/s/___________

Thomas C. Castano

VIA EDGAR