Separate Account VA FF CORRESP Correspondence with SEC

[Transamerica Life Insurance Company Letterhead]

March 31, 2010

VIA EDGAR

Division of Investment Management
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

Re: Transamerica Life Insurance Company
Separate Account VA FF
Initial Registration Statement on Form N-4
File Nos. 333-163878; 811-22370

Ladies and Gentlemen:

          In response to a request from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in connection with its review of the initial Registration Statement on Form N-4 of Separate Account VA FF (the “Registration”), the Registrant acknowledges that, with respect to filings made by the Registrant with the Commission and reviewed by the Staff:

(a)	the Registrant is responsible for the adequacy and accuracy of the disclosure in the filings;
(b)	Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filings; and
(c)	the Registrant may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Sincerely,
	Separate Account VA FF
By:	/s/ Darin D. Smith
	Vice President & General Counsel