The Prudential Insurance Company of America  Sun-Jin Moon

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 12, 2011

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, 2011 has been transmitted to contract owners in accordance with Rule 30e-2 under the Act.

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

1.   Filer/Entity:AIM Variable Insurance Funds

                          (Invesco Variable Insurance Funds)

     Registration No.:811-07452

CIK No.:0000896435

Accession No.:0000950123-11-079973

Date of Filing:08/25/11

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

Registration No.:811-05188

CIK No.:0000814680

Accession No.:000143779-11-006311

Date of Filing:08/23/11

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

Registration No.:811-05186

CIK No.:0000814679

Accession No.:0001193125-11-239847

Date of Filing:09/02/11

4.Filer/Entity:Janus Aspen Series

Registration No.:811-07736

CIK No.:0000906185

Accession No.:0000950123-11-080695

Date of Filing:08/29/11

5.Filer/Entity:MFS Variable Insurance Trust

Registration No.:811-8326

CIK No.:0000918571

Accession No.:0001193125-11-237391

Date of Filing:08/31/11

6.Filer/Entity:T. Rowe Price International Stock Portfolio

Registration No.:811-07143

CIK No.:0000918292

Accession No.:0000918292-11-000013

Date of Filing:08/24/11

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

Registration No.:811-03623

CIK No.:0000711175

Accession No.:0001193125-11-239199

Date of Filing:09/01/11

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

       Sincerely,

      ____/s/_______________________

Sun-Jin Moon

VIA EDGAR