May 5, 2000
Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
RE: Variable Account C of
Fortis Benefits Insurance Company
File No. 33-28551 (VUL 220)
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. 17 filed April 27, 2000.
2) the text of the most recent amendment to the
registration statement has been filed
electronically.
Please contact me at (651) 738-5590 if you have
any questions.
Sincerely,
/s/ Douglas R. Lowe
Douglas R. Lowe
Vice President & Associate General Counsel
Fortis Benefits Insurance Company
P. O. Box 64284
St. Paul MN 55164
(651) 738-2000
(800) 800-2638
