Report of Independent Registered Public Accounting
Firm

To the Committee and Participants of
The Prudential Variable Contract Account-2:

In planning and performing our audit of the financial
statements of The Prudential Variable Contract Account-
2 (the Account), as of and for the year ended December
31, 2018, in accordance with the standards of the Public
Company Accounting Oversight Board (United States),
we considered the Account's internal control over
financial reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the Account's financial statements and to comply with
the requirements of Form N-CEN, but not for the
purpose of expressing an opinion on the effectiveness of
the Account's internal control over financial reporting.
Accordingly, we express no such opinion.

Management of the Account is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required
to assess the expected benefits and related costs of
controls. An Account's internal control over financial
reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial statements for external
purposes in accordance with generally accepted
accounting principles. An Account's internal control over
financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of
the Account; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in accordance with
generally accepted accounting principles, and that
receipts and expenditures of the Account are being
made only in accordance with authorizations of
management and committee members of the Account;
and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use, or disposition of the Account's assets
that could have a material effect on the financial
statements.
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.
A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course
of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A material
weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material
misstatement of the Account's annual or interim financial
statements will not be prevented or detected on a timely
basis.
Our consideration of the Account's internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Account's
internal control over financial

reporting and its operation, including controls over
safeguarding securities that we consider to be a material
weakness as defined above as of December 31, 2018.
This report is intended solely for the information and use
of management and the Committee of the Account and
the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.


New York, New York
February 20, 2019


The Committee and Participants
The Prudential Variable Contract Account-2
Page 2