[Unum Letterhead]
May 26, 2009
BY EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | The Paul Revere Variable Annuity Contract | |||
Accumulation Account (“Registrant”) | ||||
Preliminary Proxy Materials |
Commissioners:
On behalf of the above-named Registrant, we are filing herewith Registrant’s preliminary proxy materials to be used in connection with its Annual Meeting of Contractowners (“Proxy Materials”).
Please contact the undersigned or Richard Choi at Jorden Burt LLP (202/965-8127) if you have any question or comment regarding the Proxy Materials.
Very truly yours, |
/s/Janna Mullin |
[Janna Mullin] |
Enclosure
cc: | Richard Choi, Esq. | |
Susan Roth, Esq. |