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[DRUEN, RATH & DIETRICH LETTERHEAD]
TELECOPIER
(614) 249-2418
WRITER'S DIRECT DIAL NUMBER
(614) 249-7603
August 6, 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: Nationwide Life Insurance Company
SEC File No. 33-58997
Ladies and Gentlemen:
Pursuant to Rule 497 under the Securities Act of 1933 and on behalf of
Nationwide Life Insurance Company, we hereby submit the form of the Prospectus
(set forth in Form S-1) which was initially offered to the public on August 1,
1996.
If there are any questions in connection with the enclosed, please contact me
at the direct dial line listed above.
Very truly yours,
DRUEN, RATH & DIETRICH
/s/ Steven R. Savini
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Steven R. Savini
SRS/crw