[Lincoln Financial Group logo] Lincoln
---------------
Financial Group
Lincoln Life
George N. Gingold
Consultant
Law Department
Lincoln National Life Insurance Co.
350 Church Street
Hartford, CT 06103-1106
Telephone 860.466.1465
Facsimile 860.466.1778
January 13, 1999
Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Attention: Megan Dunphy, Esq., Office of Insurance Products Regulation
Re: Variable Life Account B of
Aetna Life Insurance and Annuity Company
File Nos. 33-75248 and 811-4536 (S-6)
Rule 497(j)
Commissioners:
Pursuant to Rule 497(j) under the Securities Act of 1933, the undersigned
certifies that the definitive form of prospectus now used in the above offering
does not differ from that filed on December 16, 1998, pursuant to Rule 485(b).
In October 1998, ALIAC and life insurance affiliates of Lincoln Financial Group
("Lincoln") entered into a transaction whereby nearly all of ALIAC's variable
life insurance business was reinsured by the Lincoln affiliates. In my capacity
as a legal consultant to the Lincoln affiliates, I have been charged with seeing
to the updating of SEC registration statements regarding the reinsured business,
even though they remain ALIAC filings and ALIAC counsel remains agent for
service of process. Accordingly, I (or in my absence, someone else designated by
Lincoln) will be primarily responsible for future Staff dealings in these
filings. If there are any questions about this arrangement, I will be happy to
answer them.
If there are any questions, feel free to call me at (860) 466-1465.
Sincerely,
/s/ George N. Gingold
George N. Gingold, Esq.
