Elizabeth L. Gioia Vice President, Corporate Counsel
			The Prudential Insurance Company of America 751 Broad Street, Newark, NJ 07102-3777 Tel 203 402-1624  elizabeth.gioia@prudential.com

August 16, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:    Pruco Life Insurance Company (“Registrant”)

    Registration Statement on Form S-3

    File No. ____________

Members of the Commission:

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, acceleration of the above-referenced Registration Statement on Form S-3 is hereby requested to October 16, 2023, or as soon thereafter as practicable.

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

Very truly yours,

PRUCO LIFE INSURANCE COMPANY

By: /s/ Elizabeth Gioia

    Elizabeth Gioia

    Vice President, Corporate Counsel

PRUDENTIAL ANNUITIES DISTRIBUTORS, INC.

By: /s/Maria Stewart

    Maria Stewart

    Assistant Secretary