Allianz Life Insurance Company of North America
Erik T. Nelson
Senior Securities Counsel
Corporate Legal
5701 Golden Hills Drive
Minneapolis, MN 55416-1297
Telephone: 763-765-7453
erik.nelson@allianzlife.com
www.allianzlife.com
VIA EDGAR
May 1, 2023
Securities and Exchange Commission
Division of Investment Management, Disclosure Review Office
100 F Street NE
Washington, DC 20549-8626
| Re: | Allianz Life Insurance Company of North America, Pre-Effective Amendment No. 1 to the Form S-1 Registration Statement, File No. 333-268864 (submitted April 18, 2023); and |
Allianz Life Variable Account B, Pre-Effective Amendment No. 1 to the Form N-4 Registration Statement, File Nos. 333-268962 and 811-05618 (submitted May 1, 2023) (Index
Advantage+ Variable Annuity)
Dear Sir/Madam:
Pursuant to Rule 461 under the Securities Act of 1933, the Registrants, Allianz Life Insurance Company of North America and Allianz Life Variable Account B, and the principal underwriter, Allianz Life Financial Services, LLC, respectfully request that the effective date of the above-referenced Pre-Effective Amendments, be accelerated and that the Amendment be declared effective on May 1, 2023, or as soon thereafter as may be practicable.
Please contact me with any questions or comments you may have concerning the enclosed. I can be reached at the following address and phone number: Allianz Life, 5701 Golden Hills Drive, Minneapolis, MN 55416. Telephone: (763)765-7453.
Allianz Life Insurance Company of North America
Allianz Life Variable Account B
By: /s/ Erik T. Nelson
_________________________________________________________________________________________
Erik T. Nelson, Associate General Counsel, Senior Counsel
Allianz Life Financial Services, LLC
By: /s/ Kristine M. Lord-Krahn
______________________________________________
Kristine M. Lord-Krahn, Chief Legal Officer and Secretary
