Richard H. Kirk Vice President, Corporate Counsel
			The Prudential Insurance Company of America 751 Broad Street, Newark, NJ 07102-3777 Tel 203-925-3707 richard.kirk@prudential.com

October 12, 2021

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Pruco Life Insurance Company (Registrant)

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

File No. 333-256967

Members of the Commission:

Enclosed for filing on behalf of the above-referenced Registrant is a Post-Effective Amendment to the Registration Statement on Form S-3.

The purpose of this filing is to amend the Registration Statement to include disclosures in the Prospectus for FlexGuard Index-Linked and Variable Annuity B Series describing new product features and changes to existing product features. This Post-Effective Amendment does not amend or delete any other Prospectus, or supplement to any Prospectus.

If you have any questions, please call me at (203) 925-3707.

Very truly yours,

/s/Richard H. Kirk

Richard H. Kirk

Vice President, Corporate Counsel