# EDGAR Filing Document

**Accession Number:** 0000916943
**File Stem:** 0001193125-23-074676
**Filing Date:** 2023-3
**Character Count:** 4142
**Document Hash:** 7a5266868d92f2a5edd4fae6fed1e39c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-074676.hdr.sgml**: 20240426

**ACCESSION NUMBER**: 0001193125-23-074676

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TRANSAMERICA VARIABLE FUNDS
- **CENTRAL INDEX KEY:** 0000916943

**ORGANIZATION NAME:**
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** IA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 440 MAMARONECK AVE
- **CITY:** HARRISON
- **STATE:** NY
- **ZIP:** 10528
- **BUSINESS PHONE:** 9146273000

**MAIL ADDRESS:**
- **STREET 1:** 440 MAMARONECK AVE
- **CITY:** HARRISON
- **STATE:** NY
- **ZIP:** 10528

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TRANSAMERICA PARTNERS VARIABLE FUNDS
- **DATE OF NAME CHANGE:** 20080505

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DIVERSIFIED INVESTORS VARIABLE FUNDS
- **DATE OF NAME CHANGE:** 19950320

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| | |
|:---|:---|
| ![LOGO](g466782g96o31.jpg) | <br> *Home Office:*<br> Harrison, NY<br> *Administrative Office:*<br> 6400 C Street SW<br> Cedar Rapids, IA 52499 |

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March 20, 2023

**<u>[VIA EDGAR]</u>**

Mr. Christopher Bellacicco, Esq.

U.S. Securities and Exchange Commission

100 F Street NE

Washington, DC 20549-0506

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| | |
|:---|:---|
| **Re:** | Transamerica Financial Life Insurance Company  |

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Transamerica Variable Funds: Form N-4 Registration Statements (File No. 33-73734)

Transamerica Asset Allocation Variable Funds: Form N-3 Registration Statements (File No. 333-08543)

Mr. Bellacicco:

This letter responds to comments that you provided via phone call on March 15, 2023, with respect to the above-referenced filings for the separate accounts of Transamerica Financial Life Insurance Company ("TFLIC") relating to the Transamerica Variable Funds and Transamerica Asset Allocation Variable Funds variable annuities.

For your convenience, I have restated those comments below, and followed each comment with our response.

**<u>I. Transamerica Variable Funds/ Transamerica Asset Allocation Variable Funds Prospectus</u>**

**Comment 1**: Page 6 Fee Examples, footnote 1- Please revise the date to 2022.

<u>Response</u>: Disclosure has been revised. Please see attached.

**Comment 2:** Page 13 Variable Funds Subaccounts, Calvert section- Confirm if the figures are correct or update to 2023.

<u>Response</u>: The figures listed for Calvert Research and Management are correct for March 31, 2022. They will be updated to 2023 figures in the 485b filing targeting May 1 effectiveness.

**Comment 3**: Page 16 Transfers- Consider revising "Variable Funds" to read "Variable Funds Subaccounts"

<u>Response</u>: Disclosure has been revised. Please see attached.

**<u>II. Transamerica Variable Funds/ Transamerica Asset Allocation Variable Funds Statement of Additional Information</u>**

**Comment 4:** Page 25 Advisory Fees Paid by the Asset Allocation Subaccounts chart- please update to 2022 figures.

<u>Response</u>: The 2022 figures are not yet available, but will be included in the 485b filing targeting May 1 effectiveness.

![LOGO](g466782g85a14.jpg)

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| | |
|:---|:---|
| ![LOGO](g466782g96o31.jpg) | <br> *Home Office:*<br> Harrison, NY<br> *Administrative Office:*<br> 6400 C Street SW<br> Cedar Rapids, IA 52499<br>|

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**<u>III. Transamerica Variable Funds/ Transamerica Asset Allocation Variable Funds Initial Summary Prospectus</u>**

**Comment 5**: Page 7 Redemption During the Accumulation Period, first paragraph- Please disclose if there is a minimum amount that must be withdrawn. Note that the statutory prospectus indicates that there is no minimum.

<u>Response</u>: Disclosure has been revised. Please see attached.

If you have any questions regarding these responses, please contact Brian Stallworth at 720-488-7884 or brian.stallworth@transamerica.com. I appreciate your assistance with this filing.

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| |
|:---|
|  Sincerely, |
|  <u>/s/ Brian Stallworth</u> |
|  Brian Stallworth |
|  Assistant General Counsel |

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![LOGO](g466782g85a14.jpg)