PREFERRED LIFE VARIABLE ACCOUNT C
AW, 1999-05-03
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Blazzard, Grodd & Hasenauer, P.C.
943 Post Road East
Westport, CT 06880
(203) 226-7866


VIA EDGAR

May 3, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re: Preferred Life Variable Account C - File No. 33-26646
    CIK No. 0000845775
    Accession No. 0000845775-99-000016
    -----------------------------------------------------

Ladies and Gentlemen:

On Wednesday,  April 28, 1999,  the  above-referenced  filing was  inadvertently
filed as a 485BPOS.  In fact,  this filing  should have been filed as a 485APOS.
Pursuant  to  Securities  Act Rule 477,  we are  requesting  that this filing be
withdrawn.

We are  filing  for a  withdrawal  under  Form Type AW and  further  we are also
refiling  Post-Effective  Amendment No. 16, File No.  33-26646 to  appropriately
reflect this registration as a 485APOS filing.

Please contact the undersigned with any questions concerning the above.

Sincerely,

BLAZZARD, GRODD & HASENAUER, P.C.



By: /s/LYNN KORMAN STONE
   -----------------------------
   Lynn Korman Stone


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