PRUCO LIFE INS CO OF NEW JERSEY SINGLE PREMIUM VAR LIFE ACCT
497J, 1996-05-03
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The Prudential Insurance Company of America


                                     Thomas C. Castano
                                     Assistant General Counsel
                                     Law Department

                                     The Prudential Insurance Company of America
                                     213 Washington Street
                                     Newark, NJ 07102-2992
                                     (201) 802-4708 fax: (201) 802-8357



                                                May 2, 1996


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

          Re: Pruco Life Insurance Company of New Jersey Single Premium Variable
              Life Account
              (Registration No. 2-99537)

Ladies and Gentlemen:

     Pursuant to subparagraph (j) of Rule 497 under the Securities Act of 1933,
the Registrant hereby certifies (i) that its Prospectus that would have been
filed pursuant to Rule 497(b) would not have differed from the Prospectus
contained in Post-Effective Amendment No. 20 and (ii) that the text of
Post-Effective Amendment No. 20 was filed electronically on April 25, 1996.
(Accession No. 0000950110-96-000448)


                                  By: /s/  THOMAS C. CASTANO
                                      ------------------------------------------
                                      Thomas C. Castano
                                      Assistant Secretary
                                      Pruco Life Insurance Company of New Jersey




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