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[LETTERHEAD]
August 13, 1998
BY EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
RE: Lincoln Benefit Life Company
'33 Act File No. 333-59769
Ladies and Gentlemen:
In accordance with Rule 497(j) of Regulation C under the Securities Act of
1933, Lincoln Benefit Life Company ("Company") certifies that:
a. The form of prospectus that would have been filed under Rule 497
and/or 424 would not have differed from that contained in the
Company's registration statement on Form S-1; and
b The text of the Company's registration statement was filed with the
Commission electronically on July 24, 1998.
Very truly yours,
/s/ Gregory C. Sernett
Gregory C. Sernett
Vice President and
Assistant General Counsel
GCS:jw