| FORETHOUGHT LIFE INSURANCE COMPANY |
| |
| Sarah M. Patterson |
| Vice President and Assistant General Counsel |
| Law Department |
| Direct Dial: (860) 325-1538 |
| Fax: (800) 325-1539 |
November 9, 2015
VIA EDGAR
United States Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-8629
Re: | Forethought Life Insurance Company (“Registrant”) |
| Registration Statement on Form N-4 (“Registration Statement”) |
| Pre-Effective Amendment No. 3 |
| File Nos. 333-206448 & 811-22726 |
Members of the Commission:
Pursuant to Rule 461 under the Securities Act of 1933, Forethought Life Insurance Company, hereby requests that the registration statement electronically filed via EDGAR on Form N-4 (File No. 333-206448) be accelerated and declared effective on November 16, 2015, or as soon thereafter as is reasonably practicable.
Forethought Life Insurance Company
By: | \s\ Michael Reardon* | | *By: | \s\ Sarah M. Patterson |
| Michael Reardon, President | | Sarah M. Patterson, Attorney-in-fact |
| |
Forethought Distributors, LLC | |
| |
By: | \s\ Robert Arena | | |
| Robert Arena, President | |