The Prudential Insurance Company of America Jordan K. Thomsen

Vice President and Corporate Counsel

The Prudential Insurance Company of America

3 Gateway Center

Newark, NJ 07102

(973) 802-4193

jordan.thomsen@prudential.com

March 9, 2020

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D. C. 20549

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

Prudential Variable Appreciable Account (“Registrant”) (File No. 811-05466)

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 Annual Reports for the underlying funds for the period ending December 31, 2019 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:

Fund Company	1940 Act Registration No.
American Century Variable Portfolios, Inc.	811-05188
Advanced Series Trust ("AST")	811-05186
Janus Aspen Series	811-07736
MFS Variable Insurance Trust	811-08326
T. Rowe Price International Series Inc.	811-07145
The Prudential Series Fund, Inc.	811-03623

If you have any questions regarding this filing, please contact me at (973) 802-4193.

Sincerely,

/s/ Jordan K. Thomsen

Jordan K. Thomsen

VIA EDGAR