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NATIONWIDE LIFE INSURANCE COMPANY [LOGO]
HOME OFFICE: ONE NATIONWIDE PLAZA -- COLUMBUS, OH 43215-2220
JANUARY 22, 1998
VIA EDGAR
The United States Securities
and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Subject: NACo Variable Account
Nationwide Life Insurance Company
File No. 33-33425 (1933 Act)
File No. 811-5999 (1940 Act)
CIK No. 000070281
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of NACo
Variable Account (the "Variable Account") and Nationwide Life Insurance Company
(the "Company"), we certify that the form of the Prospectus and the Statement
of Additional Information that would have been filed under paragraphs (b) and
(c) under Rule 497 does not differ from the form of the Prospectus and
Statement of Additional Information contained in Post-Effective Amendment No.
12 (1933 Act) and No. 13 (1940 Act) to the Registration Statement for the
Company and the Variable Account which became effective January 19, 1998.
If there are any questions in connection with the enclosed, please contact
Brian M. Bacon at (614) 249-7452.
Very truly yours,
NATIONWIDE LIFE INSURANCE COMPANY
Brian M. Bacon
Counsel
CC: Mr. Edward MacDonald
Office of Insurance Products and Legal Compliance
Stop 5-6
Mr. Mark Amorosi
Branch Chief
Office of Insurance Products and Legal Compliance
Stop 5-6
