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Security Benefit Life Insurance Company 700 SW Harrison St.
Security Benefit Group, Inc. Topeka, Kansas 66636-0001
Security Distributors, Inc. (785) 431-3000
Security Management Company, LLC
May 7, 1999
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Subj: VARIFLEX SEPARATE ACCOUNT (VARIFLEX ES)
File Nos.: 333-36529 and 811-3957
Dear Sir or Madam:
In accordance with the provisions of Rule 497(j) under the Securities Act of
1933, please accept this letter as certification that the Variflex ES Prospectus
and Statement of Additional Information do not differ from that contained in
Post-Effective Amendment No. 2 to the Registration Statement filed under the
Securities Act of 1933 and Amendment No. 3 to the Registration Statement filed
under the Investment Company Act of 1940. This Post-Effective Amendment was
filed electronically on April 30, 1999.
If you have any questions concerning this filing, please contact me at
(785) 431-3226.
Very truly yours,
AMY J. LEE
Amy J. Lee
Vice President and Associate General Counsel
Security Benefit Life Insurance Company