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[NATIONWIDE INSURANCE LETTERHEAD]
May 6, 1996
VIA EDGAR
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The United States Securities
and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Subject: NACo Variable Account of
Nationwide Life Insurance Company
SEC File No. 33-33425; 811-5999
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of the
NACo 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. 8
under the Securities Act of 1933 and Post-Effective Amendment No. 9 under the
Investment Company Act of 1940 to the Registration Statement for the Company
and the Variable Account which was filed with the Securities and Exchange
Commission electronically on April 26, 1996.
If there are any questions in connection with the enclosed, please contact
Brian M. Bacon, Esq. at (614) 249-7452.
Very truly yours,
NATIONWIDE LIFE INSURANCE COMPANY
Joseph P. Rath
Vice President and Associate
General Counsel
Attachment