Allianz Life Insurance Company of North America
1750 Hennepin Avenue
Minneapolis, MN 55403
(612) 347-6500
May 1, 1997
VIA EDGAR
_________
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street N.W.
Washington, D.C. 20549
RE: Preferred Life Variable Account C
File No. 33-26646
________________________________
Dear Sir/Madam:
Pursuant to Securities Act Rule 497(j), we hereby certify that the Prospectus
and Statement of Additional Information that would have been filed under Rule
497(c) does not differ from that contained in the most recent Post-effective
Amendment, which Amendment has been file electronically.
If you have any questions or comments, please feel free to contact the
undersigned.
Sincerely,
Allianz Life Insurance Company of North America
By: /s/ Catherine L. Mielke
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Catherine L. Mielke