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CLIFFORD E. KIRSCH
Chief Legal Officer
ThePRUDENTIAL [Logo]
PRUCO LIFE INSURANCE COMPANY
213 Washington Street, Newark, NJ 07102-2992
201 802-7333 Fax: 201 802-8357
May 5, 1997
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: Pruco Life Single Premium
Variable Life Account
Registration No. 2-99260
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, Prudential Life
Insurance Company, on behalf of The Pruco Life Single Premium Variable Life
Account (the "Account"), hereby certifies: (1) that the text of the Account's
most recent post-effective amendment has been filed electronically; and (2) that
the form of the prospectus and Statement of Additional Information that would
have been filed under Rule 497(c) would not have differed from that contained in
the most recent post-effective amendment.
Respectfully submitted,
/s/ CLIFFORD E. KIRSCH
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Clifford E. Kirsch
Chief Legal Officer,
Pruco Life Insurance Company
