GOLDEN AMERICAN LIFE INSURANCE COMPANY
1001 Jefferson Street, Wilmington, DE 19801 Tel: (302) 576-3400
Fax: (302) 576-3540
February 24, 1997
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Post-Effective Amendment No. 5
to Registration Statement on Form N-4
for Golden American Life Insurance
Company Separate Account B File Nos.
33-59261, 811-5626
Ladies and Gentlemen:
This letter filed pursuant to 497(j) of the Securities Act of 1933
certifies the following:
(1) the form of prospectus and Statement of Additional Information
that would have been filed under paragraph (c) of Section 497 would
not have differed from that contained in the most recent
registration statement or amendment, and
(2) the text of the most recent registration statement or amendment
has been filed electronically.
If you have any question, comments or need more information, please do not
hesitate to contact the undersigned at (302) 576-3516.
Sincerely,
/s/Marilyn Talman
-----------------------
Marilyn Talman
Vice President, Associate General
Counsel and Assistant Secretary
