Elizabeth Gioia Vice President, Corporate Counsel
	The Prudential Insurance Company of America 213 Washington Street, Newark, NJ 07102-2917 Tel 203-402-1624 elizabeth.gioia@prudential.com

October 1, 2020

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Prudential Annuities Life Assurance Corporation

Registration Statement on Form S-3, SEC File No. 333-_____

Prudential Annuities Life Assurance Corporation Variable Account B

Registration Statement on Form N-4, SEC File No. 033-44436

Members of the Commission:

On behalf of the above-named registrant, submitted for filing herewith under the Securities Act of 1933 is the above-referenced Registration Statement on Form S-3 (the “Registration Statement”).

This Registration Statement is being filed in order to provide the required disclosure concerning the MVA Interests in a prospectus separate from the prospectus for combination variable/MVA annuity contract offered under the registration statement filed under File No. 033-44436. No material changes have been made in the disclosure with respect to the MVA Interests.

It is our intention that this filing become effective on October 2, 2020, or as soon thereafter as practicable. An acceleration request accompanies this filing.

If you have any questions, please call me at 203-402-1624.

Sincerely,

/s/Elizabeth Gioia

Elizabeth Gioia

Vice President, Corporate Counsel