| FORETHOUGHT LIFE INSURANCE COMPANY |
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| Sarah M. Patterson |
| Senior Vice President and Associate General Counsel |
| Law Department |
| Direct Dial: (860) 325-1538 |
| Fax: (800) 325-1539 |
April 19, 2016
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. 2
File Nos. 333-209071 & 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. 333-209071) be accelerated and declared effective on May 2, 2016, or as soon thereafter as is reasonably practicable.
Forethought Life Insurance Company | | |
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By: | Michael Reardon* | | *By: | \s\ Sarah M. Patterson |
| Michael Reardon, President | | | Sarah M. Patterson, Attorney-in-fact |
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Forethought Distributors, LLC | | |
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By: | \s\ Robert Arena | | |
| Robert Arena, Annuity Division President | | |