THE GUARDIAN LIFE INSURANCE
COMPANY OF AMERICA
7 Hanover Square
New York, New York 10004
May 10, 2000
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
FILE NUMBER: 333-92475 and 811-09725
REGISTRANT: GUARDIAN SEPARATE ACCT N OF THE GUARDIAN INS & ANNUITY CO
Re: Rule 497(j) Filing
Commissioners:
In lieu of filing under paragraph (c) of Section 497, the undersigned
hereby certifies that:
(1) The form of Prospectus and Statement of Additional Information that would
have been filed under paragraph (c) of this section would not have differed from
that contained in the most recent post-effective amendment to the registration
statement on form N-1A filed by the registrant, and
(2) The text of the most recent post-effective amendment to the registration
statement filed on form N-1A has been filed electronically.
Please acknowledge receipt of this certification by Compuserve electronic mail.
Sincerely,
/s/ Lori E. Bostrom
----------------------------
Lori E. Bostrom
Counsel