February 9, 2009
Mr. Craig Ruckman
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Separate Account VA V |
WRL Freedom Multiple Variable Annuity
Post-Effective Amendment No. 8 on Form N-4
File Nos.: 333-112089; 811-21491
Dear Mr. Ruckman:
Post-Effective Amendment No. 8 to the above-referenced Form N-4 registration statement was filed with the Securities and Exchange Commission on February 9, 2009. The accession number is 0001193125-09-022138.
Enclosed is a courtesy copy of the WRL Freedom Multiple Variable Annuity, prospectus and SAI black-lined against the currently effective registration statement.
Please note that this filing is being used as a “template” filing and I have enclosed a copy of the Template Request for your convenience.
We trust that all of the information is in order. Please call me at (319) 355-8330 with any comments or questions.
| Very truly yours, |
| Western Reserve Life Assurance Co. of Ohio |
| /s/ Darin D. Smith |
| Darin D. Smith |
| Assistant General Counsel |
Enc.
| cc: | Frederick R. Bellamy, Esq. |
