PRUDENTIAL VARIABLE CONTRACT ACCOUNT 10, 497J, 1999-05-06

PRUDENTIAL VARIABLE CONTRACT ACCOUNT 10
497J, 1999-05-06

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T:\ccunning\vca\secdoc\497jvca-10
           Prudential Investments Fund Management LLC
                      100 Mulberry Street
                 Gateway Center Three, 9th Floor
                  Newark, New Jersey 07102-3777



                                        May 6, 1999



U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

      RE:   The  Prudential  Variable  Contract  Account-10  (the
"Fund")
          Registration Nos. 2-76580
                    811-03421


Dear Sir/Madam:

       Pursuant  to  subparagraph  (j)  of  Rule  497  under  the
Securities   Act   of  1933,  please  accept   this   letter   as
certification  that  the Prospectus and Statement  of  Additional
Information  for the Fund does not differ from that contained  in
Post-Effective  Amendment  No.  33  to  the  Fund's  registration
statement.   Post-Effective  Amendment  No.  33  to  the   Fund's
registration  statement  was filed electronically  via  EDGAR  on
April 30, 1999.

      Please  call  the  undersigned at (973) 367-1496  with  any
questions you may have.


                                        Very truly yours,


                                        /s/ Caren Cunningham
                                        Caren Cunningham
                                        Assistant General Counsel