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[SEC LETTERHEAD]
VIA EDGAR
May 3, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Presidential Variable Account One
Presidential Life Insurance Company
File Nos. 33-19293 and 811-5474
Ladies and Gentlemen:
Pursuant to Rule 497(j), please be advised that the form of prospectus
and statement of additional information dated May 1, 1999, for Presidential
Variable Account One (the "Separate Account") of Presidential Life Insurance
Company contains no changes from the form of prospectus and statement of
additional information for the Separate Account submitted in Post-Effective
Amendment No. 12 under the Securities Act of 1933 and Amendment No. 13 under the
Investment Act of 1940 to the Separate Account's registration statement on Form
N-4 filed with the Securities and Exchange Commission on April 27, 1999, via
EDGAR.
If you have any further questions regarding this filing, please do not
hesitate to contact me at (310) 772-6056.
Very Truly Yours,
/s/ MALLARY L. REZNIK
Mallary L. Reznik
Staff Counsel
