Prudential Investments LLC
Gateway Center Three
100 Mulberry Street
Newark, NJ 07102
November 7, 2014
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
| Re: | Preliminary Proxy Materials: |
The Prudential Series Fund
Prudential’s Gibraltar Fund, Inc.
Ladies and Gentlemen:
On behalf of each of the above-referenced Funds (as more specifically identified in the attached proxy materials), we are hereby filing in accordance with Rule 14a-b(b) under the Securities Exchange Act of 1934 preliminary proxy materials in connection with annual or special meetings of shareholders scheduled for January 15, 2015. 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
