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

September 2, 2022

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

    SEC File No. 333-265370

Members of the Commission:

On behalf of the above-referenced Registrant, submitted for filing is Post-Effective Amendment No. 1 to the Registration Statement filed on Form S-3.

The purpose of this filing is to amend the Registration Statement to include disclosures in the Prospectus for Prudential FlexGuard® Index-Linked and Variable Annuity B Series describing a new Index Strategy option to be offered on the product, the Dual Directional Index Strategy, and adding a new index option.

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