# EDGAR Filing Document

**Accession Number:** 0000777917
**File Stem:** 0001104659-23-010581
**Filing Date:** 2023-2
**Character Count:** 38260
**Document Hash:** 5bf3abaf2cf711859204ecc35b1dbae5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-010581.hdr.sgml**: 20230606

**ACCESSION NUMBER**: 0001104659-23-010581

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Private Real Estate Fund, Inc.
- **CENTRAL INDEX KEY:** 0001875084
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **STREET 2:** 17TH FL
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (862) 302-9412

**MAIL ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **STREET 2:** 17TH FL
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dryden Arizona Reinsurance Term Co.
- **CENTRAL INDEX KEY:** 0001943364
- **IRS NUMBER:** 412214052

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM, Inc.
- **CENTRAL INDEX KEY:** 0000946754
- **IRS NUMBER:** 222540245
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 9733671388

**MAIL ADDRESS:**
- **STREET 1:** 655 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL INVESTMENT MANAGEMENT INC
- **DATE OF NAME CHANGE:** 20010706

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL INVESTMENT CORP
- **DATE OF NAME CHANGE:** 19990511
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM INVESTMENTS LLC
- **CENTRAL INDEX KEY:** 0001038001
- **IRS NUMBER:** 223468527

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

**BUSINESS ADDRESS:**
- **STREET 1:** 655 BROAD STREET, 6TH FLOOR
- **STREET 2:** C/O PRUDENTIAL MUTUAL FUND MAN LLC
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 973-802-6469

**MAIL ADDRESS:**
- **STREET 1:** 655 BROAD STREET, 6TH FLOOR
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL INVESTMENTS LLC
- **DATE OF NAME CHANGE:** 20170110

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL INVESTMENTS LLC /
- **DATE OF NAME CHANGE:** 20020918

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PRUDENTIAL INVESTMENTS FUND MANAGEMENT LLC
- **DATE OF NAME CHANGE:** 20000406
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUCO LIFE INSURANCE OF NEW JERSEY
- **CENTRAL INDEX KEY:** 0001038509
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **IRS NUMBER:** 222426091
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 213 WASHINGTON ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 9738022859

**MAIL ADDRESS:**
- **STREET 1:** 213 WASHINGTON ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRISA III Fund LP
- **CENTRAL INDEX KEY:** 0001417154
- **IRS NUMBER:** 260483199
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** c/o Prudential Real Estate Investors
- **STREET 2:** 655 BROAD STREET, 14TH FLOOR
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (973) 734-1300

**MAIL ADDRESS:**
- **STREET 1:** c/o Prudential Real Estate Investors
- **STREET 2:** 655 BROAD STREET, 14TH FLOOR
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRISA LP
- **CENTRAL INDEX KEY:** 0001566301
- **IRS NUMBER:** 461242933
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** 973-734-1420

**MAIL ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Real Estate U.S. Debt Fund, L.P.
- **CENTRAL INDEX KEY:** 0001713971
- **IRS NUMBER:** 821785551
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1540 BROADWAY, 36TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-515-8101

**MAIL ADDRESS:**
- **STREET 1:** 1540 BROADWAY, 36TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRISA II LP
- **CENTRAL INDEX KEY:** 0001727919
- **IRS NUMBER:** 822390389
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** 973-734-1420

**MAIL ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUDENTIAL LIFE INSURANCE COMPANY, LTD.
- **CENTRAL INDEX KEY:** 0001730802
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** PRUDENTIAL TOWER
- **STREET 2:** 2-13-10, NAGATA-CHO, CHIYODA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 100-0014
- **BUSINESS PHONE:** 81-3-5501-6006

**MAIL ADDRESS:**
- **STREET 1:** PRUDENTIAL TOWER
- **STREET 2:** 2-13-10, NAGATA-CHO, CHIYODA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 100-0014
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Senior Housing Partnership Fund VI LP
- **CENTRAL INDEX KEY:** 0001749906
- **IRS NUMBER:** 831484337
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PGIM REAL ESTATE
- **STREET 2:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** 973-734-1300

**MAIL ADDRESS:**
- **STREET 1:** C/O PGIM REAL ESTATE
- **STREET 2:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Real Estate U.S. Impact Value Partners, LP
- **CENTRAL INDEX KEY:** 0001750034
- **IRS NUMBER:** 825192695
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PGIM REAL ESTATE
- **STREET 2:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** 973-734-1300

**MAIL ADDRESS:**
- **STREET 1:** C/O PGIM REAL ESTATE
- **STREET 2:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUDENTIAL LEGACY INSURANCE CO OF NEW JERSEY
- **CENTRAL INDEX KEY:** 0001755924
- **IRS NUMBER:** 272457213
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (973) 367-5329

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Retirement Real Estate Fund II LP
- **CENTRAL INDEX KEY:** 0001781209
- **IRS NUMBER:** 831921274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** 973-734-1300

**MAIL ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities (Parallel Fund) I, L.P.
- **CENTRAL INDEX KEY:** 0001837220
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L2

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

**BUSINESS ADDRESS:**
- **STREET 1:** PRICOA CAPITAL GROUP (IRELAND) LIMITED
- **STREET 2:** PRAMERICA DR., LETTERKENNY BUS & TECH PK
- **CITY:** LETTERKENNY, CO DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
- **BUSINESS PHONE:** 353 74-911-1721

**MAIL ADDRESS:**
- **STREET 1:** PRICOA CAPITAL GROUP (IRELAND) LIMITED
- **STREET 2:** PRAMERICA DR., LETTERKENNY BUS & TECH PK
- **CITY:** LETTERKENNY, CO DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities I, L.P.
- **CENTRAL INDEX KEY:** 0001837222
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE

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

**BUSINESS ADDRESS:**
- **STREET 1:** TWO PRUDENTIAL PLAZA
- **STREET 2:** 180 NORTH STETSON AVENUE, SUITE 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
- **BUSINESS PHONE:** 312-540-4249

**MAIL ADDRESS:**
- **STREET 1:** TWO PRUDENTIAL PLAZA
- **STREET 2:** 180 NORTH STETSON AVENUE, SUITE 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities (Levered) I, L.P.
- **CENTRAL INDEX KEY:** 0001837225
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE

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

**BUSINESS ADDRESS:**
- **STREET 1:** TWO PRUDENTIAL PLAZA
- **STREET 2:** 180 NORTH STETSON AVENUE, SUITE 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
- **BUSINESS PHONE:** 312-540-4249

**MAIL ADDRESS:**
- **STREET 1:** TWO PRUDENTIAL PLAZA
- **STREET 2:** 180 NORTH STETSON AVENUE, SUITE 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Real Estate U.S. Core Debt Fund, L.P.
- **CENTRAL INDEX KEY:** 0001859967
- **IRS NUMBER:** 861313760
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
- **BUSINESS PHONE:** (415) 291- 5027

**MAIL ADDRESS:**
- **STREET 1:** 7 GIRALDA FARMS
- **CITY:** MADISON
- **STATE:** NJ
- **ZIP:** 07940
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities I Co-Investment II, LP
- **CENTRAL INDEX KEY:** 0001905323
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L2

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

**BUSINESS ADDRESS:**
- **STREET 1:** PRICOA CAPITAL GROUP (IRELAND) LIMITED
- **STREET 2:** PRAMERICA DR., LETTERKENNY BUS & TECH PK
- **CITY:** LETTERKENNY, CO DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
- **BUSINESS PHONE:** 353 74-911-1721

**MAIL ADDRESS:**
- **STREET 1:** PRICOA CAPITAL GROUP (IRELAND) LIMITED
- **STREET 2:** PRAMERICA DR., LETTERKENNY BUS & TECH PK
- **CITY:** LETTERKENNY, CO DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Private Credit Fund
- **CENTRAL INDEX KEY:** 0001923622
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE

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

**BUSINESS ADDRESS:**
- **STREET 1:** 655 BROAD ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 973-367-8982

**MAIL ADDRESS:**
- **STREET 1:** 655 BROAD ST
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PGIM Senior Loan Opportunities Fund
- **DATE OF NAME CHANGE:** 20220414
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PAR U Hartford Life Insurance Comfort Trust
- **CENTRAL INDEX KEY:** 0001942882
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** J. MICHAEL LOW, KUTACK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., SUITE 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities Management Fund I, L.P.
- **CENTRAL INDEX KEY:** 0001942885
- **IRS NUMBER:** 844630932

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 180 N. STETSON AVE.
- **STREET 2:** TWO PRUDENTIAL PLAZA, STE. 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Term Reinsurance Co.
- **CENTRAL INDEX KEY:** 0001942907
- **IRS NUMBER:** 464641980

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Private Placement Trust Investors, LLC
- **CENTRAL INDEX KEY:** 0001942908
- **IRS NUMBER:** 901000783

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 100 MULBERRY ST.
- **STREET 2:** GATEWAY CENTER 3
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUCO Reinsurance Ltd.
- **CENTRAL INDEX KEY:** 0001942948
- **IRS NUMBER:** 980405513

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gibraltar Universal Life Reinsurance Co.
- **CENTRAL INDEX KEY:** 0001942951
- **IRS NUMBER:** 814923311

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PSLO I US Investors Levered Debt SPV LLC
- **CENTRAL INDEX KEY:** 0001942963
- **IRS NUMBER:** 871734708

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 180 N. STETSON AVE.
- **STREET 2:** TWO PRUDENTIAL PLAZA, STE. 5600
- **CITY:** CHICAGO
- **STATE:** IL
- **ZIP:** 60601
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM US Investors / Non-US Senior Debt Levered I Fund
- **CENTRAL INDEX KEY:** 0001942965
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM US Investors / Non-US Senior Debt Levered I Supplemental Fund
- **CENTRAL INDEX KEY:** 0001942976
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PAR U Hartford Life & Annuity Comfort Trust
- **CENTRAL INDEX KEY:** 0001942978
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW, KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Private Capital Fund (Ireland) ICAV
- **CENTRAL INDEX KEY:** 0001942981
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Debt I Management Fund
- **CENTRAL INDEX KEY:** 0001942984
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Non-US Investors / US Senior Debt I Fund A
- **CENTRAL INDEX KEY:** 0001942985
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Global Investors / Global Senior Debt II Fund
- **CENTRAL INDEX KEY:** 0001942994
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Non-US Investors / Non-US Senior Debt I Fund A
- **CENTRAL INDEX KEY:** 0001942995
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Infrastructure Debt Fund
- **CENTRAL INDEX KEY:** 0001942996
- **IRS NUMBER:** 221211670

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Non-US Investors / Non-US Senior Debt I Fund
- **CENTRAL INDEX KEY:** 0001942997
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities (Parallel Fund) II, L.P.
- **CENTRAL INDEX KEY:** 0001942998
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM US Investors / Non-US Senior Debt I Fund
- **CENTRAL INDEX KEY:** 0001942999
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Non-US Investors / US Senior Debt I Fund
- **CENTRAL INDEX KEY:** 0001943000
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PICA Hartford Life & Accident Comfort Trust
- **CENTRAL INDEX KEY:** 0001943012
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lotus Reinsurance Co Ltd.
- **CENTRAL INDEX KEY:** 0001943014
- **IRS NUMBER:** 981622096

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (441) 295-1443

**MAIL ADDRESS:**
- **STREET 1:** ESTERA SERVICES (BERMUDA) LIMITED
- **STREET 2:** CANNON'S COURT, 22 VICTORIA STREET
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 12
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PICA Hartford Life & Annuity Comfort Trust
- **CENTRAL INDEX KEY:** 0001943039
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Warehouse, Inc.
- **CENTRAL INDEX KEY:** 0001943088
- **IRS NUMBER:** 223760580

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 1209 ORANGE STREET
- **CITY:** WILMINGTON
- **STATE:** DE
- **ZIP:** 19801
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gibraltar Reinsurance Co Ltd.
- **CENTRAL INDEX KEY:** 0001943164
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (441) 295-1443

**MAIL ADDRESS:**
- **STREET 1:** ESTERA SERVICES (BERMUDA) LIMITED
- **STREET 2:** CANNON'S COURT, 22 VICTORIA STREET
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 12
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gibraltar Life Insurance Co., Ltd.
- **CENTRAL INDEX KEY:** 0001943165
- **IRS NUMBER:** 980408643

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRUDENTIAL TOWER 2-13-10 NAGATACHO
- **STREET 2:** CHIYODA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 100-0014
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Annuities Life Assurance Corp.
- **CENTRAL INDEX KEY:** 0001943180
- **IRS NUMBER:** 061241288

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Arizona Reinsurance Captive Co.
- **CENTRAL INDEX KEY:** 0001943181
- **IRS NUMBER:** 331095301

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Arizona Reinsurance Term Co.
- **CENTRAL INDEX KEY:** 0001943183
- **IRS NUMBER:** 271629186

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Arizona Reinsurance Universal Co.
- **CENTRAL INDEX KEY:** 0001943185
- **IRS NUMBER:** 452941561

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Prudential Universal Reinsurance Co.
- **CENTRAL INDEX KEY:** 0001943186
- **IRS NUMBER:** 901009745

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 N. SCOTTSDALE RD., STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PICA Hartford Life Insurance Comfort Trust
- **CENTRAL INDEX KEY:** 0001943250
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PGIM Senior Loan Opportunities I Co-Investment I, L.P.
- **CENTRAL INDEX KEY:** 0001943258
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** PRAMERICA DRIVE
- **STREET 2:** LETTERKENNY BUSINESS & TECHNOLOGY PARK
- **CITY:** LETTERKENNY, DONEGAL
- **STATE:** L2
- **ZIP:** F92 W8CY
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Universal Prudential Arizona Reinsurance Co.
- **CENTRAL INDEX KEY:** 0001943259
- **IRS NUMBER:** 412214052

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** C/O J. MICHAEL LOW; KUTAK ROCK LLP
- **STREET 2:** 8601 NORTH SCOTTSDALE RD, STE. 300
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85253
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRIVEST Account
- **CENTRAL INDEX KEY:** 0001943337
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRIVEST PLUS Account
- **CENTRAL INDEX KEY:** 0001943339
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O PRUDENTIAL PRIVATE CAPITAL
- **STREET 2:** 655 BROAD STREET, FLOOR 16S
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** (312) 565-6214

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUDENTIAL INSURANCE CO OF AMERICA
- **CENTRAL INDEX KEY:** 0000729057
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **IRS NUMBER:** 221211670
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** PRUDENTIAL PLAZA
- **STREET 2:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102-3777
- **BUSINESS PHONE:** (973) 802-5037

**MAIL ADDRESS:**
- **STREET 1:** 751 BROAD STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PRUCO LIFE INSURANCE CO
- **CENTRAL INDEX KEY:** 0000777917
- **STANDARD INDUSTRIAL CLASSIFICATION:** LIFE INSURANCE [6311]
- **IRS NUMBER:** 221944557
- **STATE OF INCORPORATION:** AZ
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 213 WASHINGTON ST
- **STREET 2:** 111 DURHAM AVENUE
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102
- **BUSINESS PHONE:** 2018026000

**MAIL ADDRESS:**
- **STREET 1:** 213 WASHINGTON STREET
- **CITY:** NEWARK
- **STATE:** NJ
- **ZIP:** 07102

Simpson Thacher & Bartlett llp

900 g street, nw

washington, d.c. 20001

telephone: +1-202-636-5500

facsimile: +1-202-636-5502

Direct Dial Number E-mail Address <br>(202) 636-5806 ryan.brizek@stblaw.com

February 3, 2023

<u>Via EDGAR</u>

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Attn: Stephen N. Packs, Senior Counsel

Re: <u>PGIM, Inc., et al.<br> File No. 812-15325</u>

Dear Mr. Packs:

On behalf of PGIM, Inc., PGIM Investments LLC, PGIM Private Real Estate Fund, Inc., PGIM Private Credit Fund and the other applicants listed in the above-referenced application (together, the "Applicants"), we are hereby submitting for filing by direct electronic transmission under the Investment Company Act of 1940, as amended (the "1940 Act"), a second amended and restated application for an order of exemption pursuant to Sections 17(d) and 57(i) of the 1940 Act and Rule 17d-1 under the 1940 Act to permit certain joint transactions otherwise prohibited by Sections 17(d) and 57(a)(4) of the 1940 Act and Rule 17d-1 under the 1940 Act (the "Second Amended Application"). The Second Amended Application includes revisions in response to comments from the staff (the "Staff") of the Division of Investment Management of the Securities and Exchange Commission (the "Commission") that were included in your e-mail correspondence dated November 29, 2022, as well as additional comments supplementally provided by the Staff on January 13, 2023 and January 25, 2023 (the "Comments"), to the amended application filed by the Applicants with the Commission on November 1, 2022 (the "Amended Application").

In addition, we are providing the following response to the Comments. For convenience of reference, the comments of the Staff have been reproduced herein. Page numbers referenced in the Applicants' responses contained herein with respect to the Comments correspond with page numbers in the Second Amended Application. Unless otherwise defined below, terms defined in the Second Amended Application and used below shall have the meanings given to them in Second Amended Application. This filing includes a PDF file of the Second Amended Application, marked to indicate all changes made with respect to the Amended Application by the Applicants in response to the Comments.

Securities and Exchange Commission February 3, 2023

<u>Comment 1</u>*. On page 2 (Introduction, Applicants Seeking Relief), footnote 3, please revise the reference to "Co-Investment Transactions" to read "co-investment transactions."*

Response: The requested change has been made.

<u>Comment 2</u>*. On page 11 (Order Requested, Overview, Investment Process, Approval of Potential Co-Investment Transactions), please delete the second paragraph beginning with "Applicants represent that the use of Independent Parties has been common practice…" and ending with "…ensure that no pattern of abuse was extant."*

Response: The disclosure has been deleted as requested.

<u>Comment 3</u>*. On page 14, ¶ 3 (Order Requested, Overview, Applicable Law, Section 17(d) and Section 57(a)(4)), please delete the clause "the availability of an applicable rule under the Act or" (following the two bullet points).*

Response: The disclosure has been deleted as requested.

<u>Comment 4</u>. *Please add disclosure explaining the exclusion of Prudential as an Applicant.*

Response: The Applicants have added the requested disclosure.

<u>Comment 5</u>*. Please add disclosure clarifying that PGIM Private Credit Fund will not rely on the requested Order until such time as it has filed its election on Form N-54A to be regulated as a business development company.*

Response: The Applicants have added the requested disclosure.

\* \* \* \* \*

Please call me (202-636-5806) with any questions you may have regarding this filing or if you wish to discuss the above responses.

---

| |
|:---|
| Very truly yours, |
| /s/ Ryan P. Brizek |

---

---

| | |
|:---|:---|
| cc: | Terri G. Jordan, Branch Chief |
|  | Debra Rubano, Esq. |
|  | Benjamin Wells, Esq. |
|  | Jacqueline Edwards, Esq. |
|  | John Dikmak Jr., Esq. |

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