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 31, 2021

Division of Corporation Finance

Securities and Exchange Commission

Mail Stop 3233

100 F Street, N.E.

Washington, D.C. 20549

Re: Post-Effective Amendment No. 5 to Registration Statement on Form S-1 for The Prudential Variable Contract Real Property Account, Registration No. 333-223075

Dear Sir or Madam:

Pursuant to Rule 461, the registrant and principal underwriter for the above referenced registration statement, The Prudential Insurance Company of America and Pruco Securities LLC, respectively, hereby request acceleration of the above referenced Post-Effective Amendment so that it becomes effective no later than April 7, 2021.

Please direct any questions and comments to me at 973-802-4193.

Respectfully yours,

/s/ Jordan K. Thomsen

Jordan K. Thomsen                                                    

Vice President, Corporate Counsel

The Prudential Insurance Company of America

/s/ Jordan K. Thomsen

Jordan K. Thomsen                                                    

Assistant Secretary

Pruco Securities, LLC

Via EDGAR