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[NATIONWIDE
INSURANCE
LOGO]
NATIONWIDE LIFE INSURANCE COMPANY
HOME OFFICE: ONE NATIONWIDE PLAZA - COLUMBUS, OH 43215-2220
December 30, 1996
VIA EDGAR
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
CIK No. 0000070281
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of the
Nationwide 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. 10
(under the Securities Act of 1933) and No. 11 (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
December 20, 1996 and became effective December 23, 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
/s/ Joseph P. Rath
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Joseph P. Rath
Vice President and Associate General Counsel
