ACL VARIABLE ANNUITY ACCOUNT 2, 497J, 1999-05-04

ACL VARIABLE ANNUITY ACCOUNT 2
497J, 1999-05-04

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May 3, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

ATTN:      Document Control - EDGAR

Re:        ACL Variable Annuity Account 2
           File No. 333-00519/811-07511

Dear Commissioners:

Registrant  certifies  that the form of  prospectus  and Statement of Additional
Information that would have been filed under paragraph (c) of Rule 497 would not
have differed from that contained in the most recent  Registration  Statement or
Amendment,  and the text of the most recent Registration  Statement or Amendment
has been filed electronically.

Sincerely,




/s/ Mary Ellyn Minenko
    Mary Ellyn Minenko
    Counsel