FORTIS BENEFITS INSURANCE CO VARIABLE ACCOUNT C, 497J, 1996-05-01

FORTIS BENEFITS INSURANCE CO VARIABLE ACCOUNT C
497J, 1996-05-01

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     May 1, 1996
     
     
     
     Securities and Exchange Commission
     450 Fifth Street NW
     Washington DC 20549
     
     Re:  Variable Account C of 
          Fortis Benefits Insurance Company
          File No. 33-73138
          CIK No. 0000790531
     
     Dear Sir/Madam:
     
     Pursuant to Rule 497(j) under the Securities Act of
     1933, Fortis Benefits Insurance Company, on behalf of
     Separate Account C, certifies that:
     
     1) the form of Prospectus that would have been filed
     under paragraph (c) of Rule 497 would not have differed
     from that contained in the most recent amendment to the
     registration statement of the Separate Account
     (Post-Effective Amendment No. 4) filed April
     29, 1996; and
     
     2) the text of the most recent amendment to the
     registration statement has been filed electronically.
     
     Please contact me at (612) 738-5590 if you have any
     questions.
     
     Sincerely,
     
     
     /s/ Douglas R. Lowe
     
     Douglas R. Lowe
     Vice President and Associate General Counsel
     
     
     Fortis Benefits Insurance Company
     P.O. Box 64271
     St. Paul, MN 55164