[Letterhead of Massachusetts Mutual]
May 2, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
Re: Massachusetts Mutual Life Insurance Company
Panorama Plus Separate Account
File No. 33-45122
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Dear Commissioners:
On behalf of Massachusetts Mutual Life Insurance Company (the "Company")
and Panorama Plus Separate Account (the "Account"), we are filing a
certification pursuant to paragraph (j) of Rule 497 under the Securities Act
of 1933. In this regard, we certify that the form of prospectus and
Statement of Additional Information ("SAI") for certain deferred variable
annuity contracts offered by the Company through the Account otherwise
required to be filed under paragraph (c) of Rule 497 would not have differed
from the form of prospectus and SAI contained in post-effective amendment
number 6 to the Form N-4 registration statement for the Account that was filed
electronically with the Securities and Exchange Commission on April 29, 1996
via EDGARLINK.
Sincerely,
/s/ Michael A. Chong
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Michael A. Chong, Esq.
