May 5, 2000
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, Pruco 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 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, Esq.
Chief Legal Officer and Secretary
Pruco Life Insurance Company
