| Eversheds Sutherland (US) LLP 700
Sixth Street, NW, Suite 700
D: +1 202.383.0158
steveroth@ eversheds-sutherland.com |
August 31, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Fidelity & Guaranty Life Insurance Company |
| Initial Registration Statement on Form S-1 |
| for Index-Linked Annuity Contracts |
Dear Commissioners:
On behalf of Fidelity & Guaranty Life Insurance Company (the “Company”), we are transmitting for filing under the Securities Act of 1933, as amended, an initial registration statement on Form S-1 for certain index-linked annuity contracts to be issued by the Company. Financial statements, exhibits not included in this filing, and other omitted information will be added by pre-effective amendment.
Please direct questions and comments about this filing to the undersigned at 202.383.0158 or steveroth@eversheds-sutherland.com.
| Regards, | ||
| /s/ Stephen E. Roth | ||
| Stephen E. Roth | ||
| cc: | Andrea Magovern, Assistant Director, Division of Investment Management | |
| Jodi Ahlman, Fidelity & Guaranty Life Insurance Company | ||
| Scott H. Rothstein, Eversheds Sutherland (US) LLP |
SER/shr
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