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

June 2, 2022

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Registration Statement on Form S-3

    SEC File Nos. 333-

    Pruco Life Insurance Company (Registrant)

Members of the Commission:

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

The purpose of this S-3 filing is solely to register additional securities of the Prudential FlexGuard® Income Single Premium Deferred Index-Linked and Variable Annuity (“Prudential FlexGuard® Income”). The filing includes the prospectus for Prudential FlexGuard® Income B Series. The prospectus has not changed since it was filed as part of the registration statement filing of Prudential FlexGuard® Income that was declared effective on April 29, 2022.

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