November 27, 1996
Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
RE: Fortis Benefits Insurance Company and
Variable Account C of Fortis Benefits
Insurance Company (the "Separate Account")
File No. 33-28551
CIK 0000790531
Gentlemen:
In accordance with the provisions of Rule 497(e) of the
Securities Act of 1933, we file herewith a "sticker"
dated December 1, 1996, to the Separate Account's
Prospectus dated May 1, 1996 which will be used for the
offer and sale of a flexible premium deferred combination
variable and fixed annuity contract issued by Fortis
Benefits Insurance Company.
Sincerely,
Douglas R. Lowe
Associate General Counsel
