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	dodiekent@
	eversheds-sutherland.com

October 15, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, NE

Washington, DC 20549

	Re:	Forethought Life Insurance Company
		Pre-effective Amendment No. 1 to
		Registration Statement on Form S-1
		File No. 333-257394

Dear Commissioners:

On behalf of Forethought Life Insurance Company (the “Company”), we are transmitting for filing under the Securities Act of 1933, as amended, pre-effective amendment no. 1 to the registration statement on Form S-1 for certain individual registered indexed linked annuity contracts to be issued by the Company. Financial statements, exhibits not included therein, and other omitted information will be added by pre-effective amendment.

Please direct questions and comments about this filing to the undersigned at 212.389.5080 or dodiekent@eversheds-sutherland.com.

	Regards,

	/s/ Dodie C. Kent
	Dodie C. Kent

cc:	Sarah M. Patterson, Forethought Life Insurance Company
	Erin Schwerzmann, Forethought Life Insurance Company

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Forethought Life Insurance Co S-1/A