Prudential Investments LLC
Gateway Center Three
100 Mulberry Street
Newark, NJ 07102
September 24, 2014
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
| Re: | Definitive Proxy Materials: |
The Prudential Variable Contract Account – 2
The Prudential Variable Contract Account – 10
The Prudential Variable Contract Account – 11
Ladies and Gentlemen:
On behalf of each of the above-referenced Funds, we are hereby filing in accordance with Rule 14a-b(b) under the Securities Exchange Act of 1934 definitive proxy materials in connection with annual or special meetings of shareholders scheduled for November 26, 2014. These materials include the Notice of Meeting, the proxy statement and the proxy card.
If there are any questions with respect to this filing, please call me at 973-802-6469.
Sincerely,
/s/ Jonathan D. Shain
Jonathan D. Shain
Vice President & Corporate Counsel
