December 30, 2008
Mr. Craig Ruckman
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Separate Account Fund B | |
Fund B | ||
File Nos. 333-156259/811-01902 |
Dear Mr. Ruckman:
This letter is to inform the SEC that the following filings have been made for the above-referenced separate account:
NSAR-U filed on October 29, 2008; Accession Number 0001193125-08-218660
24F-2NT filed on December 19, 2008; Accession Number 0001193125-08-256561
N-30D filed on December 19, 2008; Accession Number 0001193125-08-256558
Sincerely,
/s/ Sandy K. Dix
Sandy K. Dix
Manager – Distribution and SEC Regulatory Filing