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ING VARIABLE ANNUITIES
October 5, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Separate Account B of Golden American Life
Insurance Company EDGAR CIK: 836687
File Nos. 333-28755, 811-5626
Prospectus Filing pursuant to Rule 497(c)
of the Securities Act of 1933, as amended (the "Securities Act")
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Ladies and Gentlemen:
Please be advised that in lieu of filing a copy of the GoldenSelect
PREMIUM PLUS (featuring The Galaxy VIP Fund) prospectus and Statement of
Additional Information under Rule 497(c) of the Securities Act for
certain deferred combination variable and fixed annuity contracts, we
hereby certify the following pursuant to Rule 497(j) of the Securities Act:
(1) The form of the prospectus and Statement of Additional Information
that would have been filed under Rule 497(c) of the Securities Act 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 has been filed
electronically.
If you have any questions, comments, or need more information, please
do not hesitate to contact the undersigned at (610)425-3516.
Sincerely,
/s/ Marilyn Talman
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Marilyn Talman
Vice President, Associate General
Counsel and Assistant Secretary
Galaxy Premium Plus 10/99 497 Certification Letter
1475 Dunwoody Drive GOLDENSELECT SERIES
West Chester, PA 19380-1478 Issued by Golden American Life
Insurance Company
