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ING VARIABLE ANNUITIES
May 18, 2000
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. 33-23512, 811-5629
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 Market
Manager Series 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
Fund for Life 05/00 497 Certification Letter
1475 Dunwoody Drive GOLDENSELECT SERIES
West Chester, PA 19380-1478 Issued by Golden American Life
Insurance Company
