February 9, 2009
Mr. William J. Kotapish
Office of Insurance Products
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-0506
| RE: | Template Filing |
| Monumental Life Insurance Company |
| Transamerica Life Insurance Company |
| Transamerica Financial Life Insurance Company |
| Western Reserve Life Assurance Co. of Ohio |
| Merrill Lynch Life Insurance Company |
| Merrill Lynch Life Insurance Company of New York |
Dear Mr. Kotapish:
Monumental Life Insurance Company, Transamerica Life Insurance Company, Transamerica Financial Life Insurance Company, Western Reserve Life Assurance Co. of Ohio, Merrill Lynch Life Insurance Company, and Merrill Lynch Life Insurance Company of New York (the “Companies”) are hereby adding or amending the following features to their products:
| • | Vanguard Guaranteed Lifetime Withdrawal Benefit Rider (“Vanguard GLWB Rider”) |
Other than using different marketing names for the features in different distribution channels, the features are identical. The Companies hereby request the approval of the Commission to add or amend the features as applicable to the variable product filings on Attachment A pursuant to Rule 485(b)(1)(vii).
In connection herewith, the Companies state that the following is the “template” filing:
Separate Account VA DD
Vanguard Variable Annuity Plan
Post-Effective Amendment No. 3 on Form N-4
File Nos. 333-146328; 811-06144
The Companies further state that:
| (1) | The template filing which was filed pursuant to Rule 485(a) (on or about February 9, 2009), and the other filings listed in Appendix A are substantially identical with respect to the features being added and/or amended. The material changes in the template registration statement will be substantially identical to the material changes in the other product registration statements. |
Monumental Life Insurance Company Template Filing
February 9, 2009
Page 2
| (2) | The registrant will be able to effectively revise the other filings in conformity with changes made in response to staff comments on the template filing and the registrant will, in fact, so revise the other filings. |
| (3) | The other filings will not contain changes other than those made in connection with adding the optional rider that would make the other filings ineligible to be filed pursuant to Rule 485(b). |
The Companies respectfully request that the Commission will provide oral approval of this request.
Please convey the approval to Sandy Dix, Manager – Securities Filings, at 319-355-8427. We will also file this letter as a correspondence filing via EDGAR.
We appreciate your consideration of this request.
Monumental Life Insurance Company
Transamerica Life Insurance Company
Transamerica Financial Life Insurance Company
Western Reserve Life Assurance Co. of Ohio
Merrill Lynch Life Insurance Company
Merrill Lynch Life Insurance Company of New York
| By: | /s/ Darin D. Smith | |
Darin D. Smith General Counsel, Transamerica Capital Management | ||
Enc.
| cc: | Craig Ruckman, Esq. |
| Frederick R. Bellamy, Esq. |
Monumental Life Insurance Company Template Filing
February 9, 2009
Page 3
Attachment A
For Transamerica Life Insurance Company:
Separate Account VA A The Atlas Portfolio Builder Variable Annuity Files Nos. 333-26209; 811-09172 | Separate Account VA B Transamerica Landmark Variable Annuity File Nos. 33-33085; 811-06032 | |
Separate Account VA B Transamerica Freedom Variable Annuity File Nos. 33-56908; 811-06032 | Separate Account VA C Transamerica Extra Variable Annuity File Nos. 333-83957; 811-09503 | |
Separate Account VA J Immediate Income Builder II File Nos. 333-63086; 811-10413 | Separate Account VA K Retirement Income Builder - BAI Variable Annuity Files Nos. 333-76230; 811-10617 | |
Separate Account VA L Transamerica Preferred Advantage Variable Annuity File Nos. 333-87792; 811-21087 | Separate Account VA P Flexible Premium Variable Annuity – A File Nos. 333-98891; 811-21192 | |
Separate Account VA Q Flexible Premium Variable Annuity – B File Nos. 333-110049; 811-21461 | Separate Account VA R Flexible Premium Variable Annuity – C File Nos. 333-109580; 811-21441 | |
Separate Account VA S Flexible Premium Variable Annuity – D File Nos. 333-109913; 811-21453 | Separate Account VA W Flexible Premium Variable Annuity – G File Nos. 333-116562; 811-21594 | |
Separate Account VA X Flexible Premium Variable Annuity – I File Nos. 333-125817; 811-21776 | Separate Account VA Y Flexible Premium Variable Annuity – J File Nos. 333-131987; 811-21858 | |
Separate Account VA Z Flexible Premium Variable Annuity – K File Nos. 333-142762; 811-22063 | Retirement Builder Variable Annuity Account Retirement Income Builder Variable Annuity File Nos. 333-07509; 811-07689 | |
Retirement Builder Variable Annuity Account Portfolio Select Variable AnnuitySM File Nos. 333-07509; 811-07689 | Retirement Builder Variable Annuity Account The One® Income AnnuitySM File Nos. 333-78743; 811-07689 | |
Retirement Builder Variable Annuity Account Retirement Income Builder II Variable Annuity File Nos. 333-07509; 811-07689 | Fidelity Variable Annuity Account Fidelity Income Plus File Nos. 33-37498; 811-02954 | |
Retirement Builder Variable Annuity Account Immediate Income Builder File Nos. 333-61063; 811-07689 | Separate Account VA I Principal-Plus Variable Annuity File Nos. 333-46594; 811-10147 | |
Separate Account VA E Privilege Select Variable Annuity File Nos. 333-32110; 811-09847 | Separate Account VA F Premier Asset Builder Variable Annuity File Nos. 333-62738; 811-10411 | |
Separate Account VA D Transamerica Access Variable Annuity File Nos. 333-94489; 811-09777 | Separate Account VA-8 TransMark Optimum ChoiceSMVariable Annuity File Nos. 333-128772; 811-09859 | |
Separate Account VA P Flexible Premium Variable Annuity – A File Nos. 333-98891; 811-21192 | PFL Variable Annuity Fund II PFL Variable Annuity Fund II – Lexington File No. 811-02411 | |
Separate Account VA-1 Prime Investor Variable Annuity File Nos. 333-128773; 811-04940 | Separate Account VA-6 Transamerica Classic® Variable Annuity File Nos. 333-128705; 811-07753 | |
Monumental Life Insurance Company Template Filing
February 9, 2009
Page 4
Transamerica Life Insurance Company continued:
Separate Account VL A Transamerica Variable Life File Nos. 33-92229; 811-09046 | Separate Account VA-7 Transamerica Bounty® Variable Annuity File Nos. 333-128704; 811-08835 | |
Separate Account VA-6 Transamerica Catalyst® Variable Annuity File Nos. 333-128705; 811-07753 | Separate Account VA EE Flexible Premium Variable Annuity - - O File Nos. 333-149336; 811-22182 | |
Separate Account VA-2L Dreyfus/Transamerica Triple Advantage® Variable Annuity File Nos. 333-153773; 811-07042 | Separate Account VA-5 Distinct Assets Variable Annuity File Nos. 333-153776; 811-08158 | |
Separate Account Fund B Separate Account Fund B File Nos. 002-34221; 811-01902 | Separate Account Fund C Separate Account Fund C File Nos. 002-36250; 811-02025 | |
For Transamerica Financial Life Insurance Company:
Separate Account VA BNY Transamerica Landmark NY Variable Annuity File Nos. 33-83560; 811-08750 | Separate Account VA WNY Flexible Premium Variable Annuity – H File Nos. 333-120125; 811-21663 | |
Separate Account VA QNY Flexible Premium Variable Annuity – E File Nos. 333-110048; 811-07793 | Separate Account VA GNY Flexible Premium Variable Annuity – L File Nos. 333-142763; 811-22064 | |
TFLIC Separate Account B Vanguard Variable Annuity File Nos. 333-65151; 811-06298 (Group) | TFLIC Separate Account B Vanguard Variable Annuity File Nos. 333-65131; 811- 06298 (Individual) | |
Separate Account VA-2LNY Dreyfus/Transamerica Triple Advantage® Variable Annuity File Nos. 333-104243; 811-07368 | TFLIC Separate Account VNY Advisor’s Edge® NY Variable Annuity File Nos. 333-122235; 811- 21703 | |
TFLIC Separate Account C Marquee Variable Annuity (NY) File Nos. 333-65145; 811-09062 | TFLIC Separate Account C Prism Variable Annuity (NY) File Nos. 333-65159; 811-09062 | |
Separate Account VA-5NLNY Distinct Assets (NY) File Nos. 333-108497; 811-08160 | TFLIC Separate Account C Advisors Edge Variable Annuity File Nos. 333-65149; 811-09062 | |
TFLIC Separate Account C Dimensional Variable Annuity (NY) File Nos. 333-65149; 811-09062 | Separate Account VA-6NY Transamerica Classic® Variable Annuity (NY) File Nos. 333-108498; 811-08677 | |
TFLIC Series Annuity Account TFLIC Freedom PremierSMVariable Annuity File Nos. 333-63218; 811-10417 | Separate Account VA YNY Flexible Premium Variable Annuity – N File Nos. 333-147041; 811-22138 | |
Separate Account VA HNY Flexible Premium Variable Annuity – P File Nos. 333-149337; 811-22183 | ||
Monumental Life Insurance Company Template Filing
February 9, 2009
Page 5
For Western Reserve Life Assurance Co. of Ohio:
Separate Account VA U WRL Freedom Premier® III Variable Annuity File Nos. 333-108525; 811-21427 | Separate Account VA V Flexible Premium Variable Annuity – F File Nos. 333-112089; 811-21491 | |
WRL Series Annuity Account WRL Freedom Premier® VA File Nos. 333-82705; 811-05672 | WRL Series Annuity Account WRL Freedom Access® VA File Nos. 333-84773; 811-05672 | |
WRL Series Annuity Account WRL Freedom Enhancer® VA File Nos. 333-93169; 811-05672 | WRL Series Annuity Account WRL Freedom Attainer® VA File Nos. 33-49556; 811-05672 | |
WRL Series Annuity Account WRL Freedom Bellwether® VA File Nos. 33-49550; 811-05672 | WRL Series Annuity Account WRL Freedom Variable Annuity File Nos. 33-24856; 811-05672 | |
WRL Series Annuity Account WRL Freedom Conqueror® File Nos. 33-49558; 811-05672 | WRL Series Annuity Account WRL Freedom Wealth Creator® File Nos. 333-24959; 811-05672 | |
Separate Account VA AA Flexible Premium Variable Annuity – M File Nos. 333-145461; 811-22113 | WRL Series Annuity Account B Janus Annuity 33-63246; 811-07754 | |
WRL Series Annuity Account WRL Freedom SelectSM File Nos. 333-31228; 811-05672 | ||
For Monumental Life Insurance Company:
Separate Account VA WM Flexible Premium Variable Annuity - - GM File Nos. 333-138040; 811-21961 | Separate Account VA DD Vanguard Variable Annuity Plan File Nos. 333-146328; 811-06144 | |
Separate Account VA CC Advisor’s Edge® Variable Annuity File Nos. 333-146323; 811-06564 | Separate Account VA CC Advisor’s Edge Select® Variable Annuity File Nos. 333-146323; 811-06564 | |
Separate Account VL E Pacer Choice Variable Life File Nos. 333-146343; 811-04733 | Separate Account VA BB Pacer Choice Variable Annuity File Nos. 333-146313; 811-04734 | |
Separate Account VA CC Dimensional Variable Annuity File Nos. 333-146323; 811-06564 | Separate Account VA CC Personal Manager Variable Annuity – A Units File Nos. 333-146314; 811-06564 | |
Separate Account VA CC Personal Manager Variable Annuity – B Units File Nos. 333-146314; 811-06564 | Separate Account VA CC Prism Variable Annuity (Non – NY) – A Units File Nos. 333-146315; 811-06564 | |
Separate Account VA CC Prism Variable Annuity (Non – NY) – B Units File Nos. 333-146315; 811-06564 | Separate Account VA CC Marquee Variable Annuity (Non – NY) - A Units File Nos. 333-146317; 811-06564 | |
Separate Account VA CC Marquee Variable Annuity (Non – NY) – B Units File Nos. 333-146317; 811-06564 | ||
Monumental Life Insurance Company Template Filing
February 9, 2009
Page 6
For Merrill Lynch Life Insurance Company:
Merrill Lynch Life Variable Annuity Separate Acct A Investor Choice AnnuitySM(Investor Series) File Nos. 333-118362; 811-06459 | Merrill Lynch Life Variable Annuity Separate Acct A Merrill Lynch Retirement Plus® File Nos. 033-43773; 811-06459 | |
Merrill Lynch Life Variable Annuity Separate Acct B Merrill Lynch Retirement Plus® File Nos. 033-45379; 811-06546 | Merrill Lynch Life Variable Annuity Separate Acct C Merrill Lynch Consults AnnuitySM File Nos. 333-73544; 811-10585 | |
Merrill Lynch Life Variable Annuity Separate Acct D Investor Choice AnnuitySM (IRA Series) File Nos. 333-119364; 811-21127 | Merrill Lynch Life Variable Annuity Separate Acct D Merrill Lynch IRA Annuity® File Nos. 333-91098; 811-21127 | |
Merrill Lynch Life Insurance Company RateMaxSM File No. 333-133225; N/A | Merrill Lynch Life Insurance Company Asset ISM File No. 333-133223; N/A | |
Merrill Lynch Life Variable Annuity Separate Account Portfolio Plus – Pre 86 File Nos. 033-43052; 811-06321 | Merrill Lynch Life Variable Annuity Separate Account Portfolio Plus – Post 86 File Nos. 033-43053; 811-06321 | |
Merrill Lynch Life Variable Annuity Separate Acct A Retirement Power File Nos. 333-90243; 811-06549 | Merrill Lynch Life Variable Annuity Separate Acct A Retirement Optimizer A File Nos. 333-63904; 811-06459 | |
For Merrill Lynch Life Insurance Company of New York:
ML of New York Variable Annuity Separate Acct A Investor Choice AnnuitySM (Investor Series) File Nos. 333-119611; 811-06466 | ML of New York Variable Annuity Separate Acct A Merrill Lynch Retirement Plus® File Nos. 033-43654; 811-06466 | |
ML of New York Variable Annuity Separate Acct B Merrill Lynch Retirement Plus® File Nos. 033-45380; 811-06547 | ML of New York Variable Annuity Separate Acct C Merrill Lynch Consults AnnuitySM File Nos. 333-90430; 811-21119 | |
ML of New York Variable Annuity Separate Acct D Investor Choice AnnuitySM (IRA Series) File Nos. 333-119797; 811-21176 | ML Life Insurance Company of New York Asset ISM File No. 333-133224; N/A | |
ML of New York Variable Annuity Separate Account Portfolio Plus – Pre 86 File Nos. 033-40858; 811-06320 | ML of New York Variable Annuity Separate Account Portfolio Plus – Post 86 File Nos. 033-40911; 811-06320 | |
ML of New York Variable Annuity Separate Acct A Retirement Power File Nos. 333-34894; 811-06466 | ML of New York Variable Annuity Separate Acct A Retirement Optimizer File Nos. 333-69220; 811-06466 | |
ML of New York Variable Annuity Separate Acct D IRA Annuity File Nos. 333-98283; 811-21176 | ||
