<PAGE> 1
Law Department
(423) 755-8913
VIA ELECTRONIC TRANSMISSION
August 7, 1996
Division of Investment Management
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C. 20549
Re: Provident National Assurance Company Separate Account B
Rule 497(j); File Nos. 811-1525 and 2-27135
Ladies/Gentlemen:
This letter hereby 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 was filed electronically.
This letter is being effected by direct transmission to the Commission's EDGAR
System.
Sincerely,
Susan N. Roth
Counsel and Corporate Secretary
