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Cash Accumulation Trust
100 Mulberry Street
Gateway Center Three, 4th Floor
Newark, New Jersey 07102-4077
December 3, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
RE: Cash Accumulation Trust (the "Fund")
Registration Nos. 2-91889 and 811-4060
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Ladies and Gentlemen:
Pursuant to subparagraph (j) of Rule 497 under the Securities Act of
1933, the Fund hereby certifies (1) that the form of Prospectus and Statement
of Additional Information that would have been filed pursuant to Rule 497(c)
would not have differed from that contained in Post-Effective Amendment No.
27 to the Fund's registration statement, and (2) that the text of
Post-Effective Amendment No. 27 to the Fund's registration statement was
filed electronically via the EDGAR system on December 1, 1999.
Sincerely,
/s/ Robert C. Rosselot
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Robert C. Rosselot
Secretary
