UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 24F-2
Annual Notice of Securities Sold
Pursuant to Rule 24f-2
_________________________________________________________
1. Name and address of issuer:
Presidential Life Insurance Company
69 Lydecker Street
Nyack, NY 10960
________________________________________________________
2. Name of each series or class of securities for which
this notice is filed (If the Form is being filed for all
series and classes of securities of the issuer, check the box
but do not list series or classes): [ ]
Presidential Variable Account One
3. Investment Company Act File Number: 33-19293
Securities Act File Number: 811-5474
4(a) Last day of fiscal year for which this notice is
filed:
December 31, 1999
4(b) [ ] Check box if this Form is being filed late
(i.e., more than 90 calendar days after the end of the
issuer's fiscal year). (See Instruction A2)
Note: If the Form is being filed late, interest must be paid
on the registration fee due.
4(c) [ ] Check box if this is the last time the issuer
will be filing this Form.
5. Calculation of registration fee:
(i) Aggregate sale price of securities sold during
the fiscal year pursuant to Section 24f-2:
$ 16,923
(ii) Aggregate price of securities redeemed or
repurchased during the fiscal year:
$ 915,329
(iii) Aggregate price of securities redeemed or
repurchased during any prior fiscal year ending no earlier
than October 11, 1995 that were not previously used to reduce
Registration fees payable to the Commission:
$0.00
(iv) Total available redemption credits [add Items
5(ii) and 5(iii)]:
$ 915,329
(v) Net sales ---- if Item 5(i) is greater than Item
5(iv) [subtract Item 5(iv) from Item 5(i)]:
$0.00
(vi) Redemption credits available for use in future
years
$0.00
---- if Item 5(i) is less than Item 5(iv)
[subtract Item 5(iv) from Item 5(i)]:
$(898,406)
(vii) Multiplier for determining registration fee (See
Instruction C9):
X.000264
(viii) Registration fee due [multiply Item 5(v) by Item
(vii)
(Enter "0" if no fee is due):
= $0.00
6. Prepaid Shares
If the response to Item 5(i) was determined by
deducting an amount of securities that were registered under
the Securities Act of 1933 pursuant to rule 24e-2 as in
effect before October 11, 1997, then report the amount of
securities (number of shares or other units) deducted here:
None. If there is a number of shares or other units that were
registered pursuant to rule 24e-2 remaining unsold at the end
of the fiscal year for which this form is filed that are
available for use by the issuer in future fiscal years, then
state that number here: None
7. Interest due ---- if this Form is being filed more than
90 days after the end of the issuer's fiscal year (See
Instruction D):
+$0.00
8. Total of the amount of the registration fee due plus any
interest due (line 5(viii) plus line 7):
=$0.00
9. Date the registration fee and any interest payment was
sent to the Commission's lockbox depository:
N/A
Method of Delivery:
[ ] Wire Transfer
[ ] Mail or other means
SIGNATURES
This report has been signed below by the following persons on
behalf of the issuer and in the capacities and the dates
indicated.
By (Signature and Title):
/s/ Charles Snyder
Charles Snyder
Vice President
Date: March 20, 2000
