May 1, 2008
VIA EDGAR
| The United States Securities and |
| Washington, D.C. 20549-4644 |
| Subject: | Nationwide Variable Account-II |
Nationwide Life Insurance Company
Registration Statement on Form N-4; File No. 333-144053
Ladies and Gentlemen:
Pursuant to the Rule 461 of the Securities Act of 1933, Nationwide Life Insurance Company, for itself and on behalf of its Nationwide Variable Account-II (the “Variable Account), respectfully requests acceleration of the effective date of the registration statement for the Variable Account. It is desired that the registration become effective on Friday, May 9, 2008.
The undersigned is an Officer of Nationwide Life Insurance Company and is duly authorized to request accelerated effectiveness of the Registration Statement.
Please call Jamie Ruff Casto at (614) 249-8782 should you have any questions.
Sincerely,
NATIONWIDE LIFE INSURANCE COMPANY
John M. Kawauchi
Vice President-Individual Investments Group
Cc: Ms. Rebecca Marquigny
Office of Insurance Products
May 1, 2008
United States Securities
and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549-4644
RE: Nationwide Life Insurance Company
NationwideVariable Account-II
Registration Statement on Form N-4; File No. 333-144053
Ladies and Gentleman:
Pursuant to the Rule 461 of the Securities Act of 1933, Nationwide Life Insurance Company, for itself and on behalf of its Nationwide Variable Account-II (the “Variable Account”), respectfully requests acceleration of the effective date of the registration statement for the Variable Account. It is desired that the registration become effective on Friday, May 9, 2008.
The undersigned is an Officer of Nationwide Investment Services Corporation and is duly authorized to request accelerated effectiveness of the Registration Statement.
Please call Jamie Ruff Casto at (614) 249-8782 should you have any questions.
Sincerely,
NATIONWIDE INVESTMENT SERVICES CORPORATION
Karen R. Colvin
Vice President
Cc: Ms. Rebecca Marquigny
Office of Insurance Products
