| Administrative Office: 4333 Edgewood Road NE Cedar Rapids, IA 52499 |
April 14, 2011
VIA EDGAR
Mr. Craig Ruckman
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0506
Attention: Division of Investment Management
| Re: | Transamerica Life Insurance Company (“Registrant”) | |
| Transamerica Capital, Inc. (“Principal Underwriter”) | ||
| Separate Account VA X | ||
| Registration Statement on Form N-4 (“Registration Statement”) | ||
| Post-Effective Amendment No. 18 | ||
| File No. 333-125817 |
Dear Mr. Ruckman:
Pursuant to Rule 461 under the Securities Act of 1933, the Registrant and Principal Underwriter, hereby requests that the above-referenced Registration Statement electronically filed via EDGAR on Form N-4 be accelerated and declared effective on May 1, 2011, or as soon thereafter as is reasonably practicable.
| TRANSAMERICA LIFE INSURANCE COMPANY | ||
| By: | /s/ Frank A. Camp | |
| Frank A. Camp | ||
| Senior Vice President | ||
| TRANSAMERICA CAPITAL, INC. | ||
| By: | /s/ Darin D. Smith | |
| Darin D. Smith | ||
| Assistant Vice President | ||
