FORTIS
May 6, 1997
Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
RE: Variable Account C of
Fortis Benefits Insurance Company
File No. 33-73138 (VUL 100)
CIK No. 0000790531
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. 5) filed April 29, 1997.
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 64284
St. Paul MN 55164
(612) 738-4000
(800) 800-2638
