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Allianz Life Variable Account B’s Post-Effective Amendment No. 27 to the Registration Statement on Form N-4 for the individual flexible purchase payment index-linked and variable deferred annuity contract to be issued by the Insurance Company and Allianz Life Variable Account B, File No. 333-185866.

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The Insurance Company’s Post-Effective Amendment No. 5 to the Registration Statement on Form N-4 for the individual flexible purchase payment index-linked and variable deferred annuity contract to be issued by the Insurance Company, File No. 333-264342.

1.

Allianz Life Variable Account B is a unit investment trust as that term is defined in Section 4(2) of the Investment Company Act of 1940 (the Act) and is currently registered with the Securities and Exchange Commission pursuant to Section 8(a) of the Act.

2.

The Insurance Company is a stock life insurance company organized under the laws of the state of Minnesota and is authorized to offer fixed and variable annuities and individual life insurance. Upon the acceptance of purchase payments made by a Contract Owner pursuant to a Contract issued in accordance with the Prospectus contained in the Registration Statement and upon compliance with applicable law, such a Contract Owner will have a legally-issued, fully-paid, non-assessable contractual interest under such Contract, and all contractual interests of the Contract Owner are binding obligations of the Insurance Company.