[Transamerica Life Insurance Company]
[4333 Edgewood Road NE]
[Cedar Rapids, IA 52499]
December 21, 2009
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| | | | | |
| | | RE: | | Separate Account VA FF (the “Account”)
File Nos: 333-163878; 811-22370 |
Ladies and Gentlemen:
We are filing today, through the EDGAR system on behalf of the Separate Account VA FF, a separate account of Transamerica Life Insurance Company established under Iowa law (the “Account”), a Registration Statement on Form N-4. No fees are required in connection with this filing.
Please direct any comments or questions on this filing to Elizabeth Belanger at (914) 697-3525.
| | | | | |
| | Very truly yours,
| |
| | /s/ Darin D. Smith | |
| | Darin D. Smith | |
| | Vice President and General Counsel | |
| |
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