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[NATIONWIDE LETTERHEAD]
May 3, 1996
VIA ELECTRONIC TRANSMISSION
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The United States Securities and
Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Subject: MFS Variable Account of
Nationwide Life Insurance Company
SEC File No. 2-73432; 811-2662
CIK No. 0000202571
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of the
MFS Variable Account (the "Variable Account") and Nationwide Life Insurance
Company (the "Company"), we certify that the form of the Prospectus and
Statement of Additional Information that would have been filed under paragraph
(b) under Rule 497 does not differ from the form of the Prospectus and Statement
of Additional Information contained in Post-Effective Amendment No. 21 to the
Registration Statement for the Company and the Variable Account which was filed
with the Securities and Exchange Commission electronically.
If there are any questions in connection with the enclosed, please contact
Elizabeth A. Davin, Esq. at (614) 249-8678.
Very truly yours,
NATIONWIDE LIFE INSURANCE COMPANY
Joseph P. Rath
Vice President and Associate
General Counsel
JPR/cw
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