Western Reserve Life Assurance Administrative Office: 4333 Edgewood Road NE Cedar Rapids, Iowa 52499 Home Office: Columbus, Ohio |
August 16, 2013
VIA EDGAR
Insured Investments Office
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Western Reserve Life Assurance Co. of Ohio |
| Separate Account VA U |
| Post-Effective Amendment No. 24 to Form N-4 Registration Statement (File No. 333-108525/811-21427) |
Commissioners:
Filed herewith is post-effective amendment no. 24 (the “Amendment”) to the above referenced registration statement on Form N-4 filed on behalf of Separate Account VA U (the “Registrant”) of Western Reserve Life Assurance Co. of Ohio (“WRL”) pursuant to Rule 485(a) under the Securities Act of 1933, as amended (the “Securities Act”).
| 1. | Description of Changes |
The Amendment is being filed for the sole purpose of reflecting changes to fees applicable to certain riders under the WRL Freedom Premier III Variable Annuity on or after November 3, 2013.
| 2. | Procedural Matters |
The Registrant intends to file another post-effective amendment pursuant to Rule 485(b) under the Securities Act, to (a) to include the fees, and (b) respond to any comments of the Securities and Exchange Commission (“SEC”) staff on the Amendment.
| 3. | Timetable for Effectiveness |
Given the nature of the disclosure changes in the Amendment, we would appreciate the SEC staff’s efforts in processing the Amendment so that it may be declared effective as soon as practicable.
Insured Investments Office
U.S. Securities and Exchange Commission
August 16, 2013
P a g e | 2
At the appropriate time, the Registrant or its counsel, Jorden Burt LLP, will orally request acceleration of the effectiveness of the Amendment pursuant to Rule 461 under the Securities Act. The Registrant and its principal underwriter has authorized me to state on its behalf that it is aware of its obligations under the Securities Act.
If you have any questions or comments with respect to the Amendment, please contact me at 319-355-8330. Thank you very much.
| Western Reserve Life Assurance Co. of Ohio | ||
| By: /s/ Darin D. Smith | ||
| Darin D. Smith | ||
| Managing Assistant General Counsel | ||
| Transamerica Capital, Inc. | ||
| By: /s/ Lisa Wachendorf | ||
| Lisa Wachendorf | ||
| Assistant Vice President | ||
cc: Michael Kosoff, Esq.