GREAT-WEST LIFE & ANNUITY INSURANCE COMPANY
8515 East Orchard Road
Greenwood Village, CO 80111
April 25, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Great-West Life & Annuity Insurance Company (“Registrant”)
Post-Effective Amendment No. 3 on FormS-1 Registration Statement
FileNo. 333-217293
Commissioners:
The Registrant and GWFS Equities, Inc. (“Underwriter”), as principal underwriter for the Registrant, each hereby requests, pursuant to Rule 461 under the Securities Act of 1933, that the effective date of the Registrant’s registration statement on FormS-1 be accelerated to be effective on April 26, 2019 or as soon as practicable thereafter.
Registrant and Underwriter are aware of their obligations under the Securities Act of 1933.
Sincerely,
Great-West Life & Annuity | GWFS Equities, Inc. | |||
Insurance Company | ||||
By: | By: | |||
/s/ Jenny Glowacki | /s/ Teresa L. Luiz | |||
Jenny Glowacki | Teresa L. Luiz | |||
Vice President | Compliance Officer |
cc: David Orlic, Senior Counsel
Division of Investment Management, Disclosure Review and Accounting Office