Kristin M. Gemski Vice President, Corporate Counsel
	The Prudential Insurance Company of America 751 Broad Street, Newark, NJ 07102-3777 Tel 203 402-3176 kristin.gemski@prudential.com

September 29, 2017

Office of Insurance Products

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE: Registrant: Prudential Annuities Life Assurance Corporation (“Registrant”) Principal Underwriter: Prudential Annuities Distributors, Inc.

Pre-Effective Amendment No. 1 to the Registration Statement on Form S-3

File Nos. 333-220102; 333-220103; 333-220104; 333-220105; 333-220108; 333-220109;

333-220110; 333-220111; 333-220112; 333-220113; 333-220114; 333-220115

Dear Sir/Madam:

Acceleration of the above-referenced registration statements to October 3, 2017 is hereby requested pursuant to Rule 461 of Regulation C.

Please call me at (203) 402-3176 if you have any questions.

Very truly yours,

PRUDENTIAL ANNUITIES LIFE ASSURANCE CORPORATION

/s/ Kristin M. Gemski

Kristin M. Gemski

Vice President

PRUDENTIAL ANNUITIES DISTRIBUTORS, INC.

/s/Michael A. Pignatella

Michael A. Pignatella

Vice President