[LINCOLN LIFE LETTERHEAD]
George N. Gingold
Consultant
Legal Department
350 Church Street
Hartford, CT 06106-1103
Telephone 860.466.1465
Facsimile 860.466.1778
May 6, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Aetna Life Insurance and Annuity Company
Variable Life Account B of Aetna Life Insurance and Annuity Company
Form S-6 Filing pursuant to Rule 497(b)
File No. 33-76018
Commissioners:
There is being electronically filed today, pursuant to Rule 497(b) under the
Securities Act of 1933, the prospectus being used in the public offering of
securities covered by the above-captioned registration statement.
I submit this filing as counsel to The Lincoln National Life Insurance Company,
which in October 1998 assumed responsibility for the administration of the book
of business covered by this registration statement.
If you have any questions, please call me at (860) 466-1465.
Sincerely,
/s/ George N. Gingold
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George N. Gingold, Esquire