<PAGE>
LINCOLN BENEFIT LIFE COMPANY
206 South 13th Street
Lincoln, NE 68508
Phone No. (402) 479-7835
Fax No. (402) 479-7497
May 1, 1997
BY EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
RE: Lincoln Benefit Life Variable Annuity Account
'33 Act File No. 33-66786
'40 Act File No. 811-7924
Ladies and Gentlemen:
In accordance with Rule 497(j) of Regulation C under the Securities Act of
1933, Lincoln Benefit Life Variable Annuity Account (the "Account") certifies
that:
a. The form of prospectus and statement of additional information that
would have been filed under paragraph (c) of Rule 497 would not have
differed from that contained in the most recent post-effective
amendment to the Account's registration statement on Form N-4; and
b. The text of the most recent post-effective amendment to the Account's
registration statement was filed with the Commission electronically on
April 30, 1997.
Very truly yours,
/s/ Gregory C. Sernett
----------------------
Gregory C. Sernett
Counsel
GCS:lh
