PREFERRED LIFE VARIABLE ACCOUNT C
497J, 1999-05-05
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Allianz Life Insurance Company of North America
1750 Hennepin Avenue
Minneapolis, MN  55403
(612) 347-6500

May 5, 1999

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 filed 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
    ________________________________
          Catherine L. Mielke



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