GUARDIAN SEPARATE ACCOUNT K
497J, 1997-12-18
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CERTIFICATION OF NO CHANGE IN DEFINITIVE MATERIALS PURSUANT TO RULE 497 (j) OF
THE SECURITIES ACT OF 1933

FILE NUMBER: 333-32101 AND 811-8736
REGISTRANT:  THE GUARDIAN SEPARATE ACCOUNT K

In lieu of filing under paragraph (b) or (c) of Section 497, the undersigned
hereby certifies that:

(1) The form of prospectus that would have been filed under paragraph (b) or (c)
of this section would not have differed from that contained in the most recent
pre-effective amendment to the registration statement on form S-6 filed by the
registrant, and

(2) The text of the most recent pre-effective amendment to the registration
statement filed on form S-6 has been filed electronically.

Signatures

The Guardian Separate Account K and The Guardian Insurance & Annuity Company,
Inc. has caused this Certification to be signed on its behalf in the City of New
York, on December 15, 1997.

The Guardian Separate Account K, Registrant
The Guardian Insurance & Annuity Company, Inc., Depositor

By: /s/
   --------------------------------------------
                Thomas R. Hickey, Jr.
             Vice President, Operations



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