VARIFLEX LS
497J, 1997-10-20
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[SBG LOGO]
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Security Benefit Life Insurance Company                700 SW Harrison St.
Security Benefit Group, Inc.                           Topeka, Kansas 66636-0001
Security Distributors, Inc.                            (785) 431-3000
Security Management Company, LLC

October 20, 1997


Securities and Exchange Commission
450 Fifth Street, NW
Judiciary Plaza
Washington, DC 20549


Re:  SBL VARIABLE ANNUITY ACCOUNT VIII (VARIFLEX LS)
     File Nos.:  33-85592 and 811-8836


Dear Sir or Madam:

In accordance  with the  provisions of Rule 497(j) under the  Securities  Act of
1933, please accept this letter as certification that the Variflex LS Prospectus
and Statement of  Additional  Information  do not differ from that  contained in
Post-Effective  Amendment No. 5 to the  Registration  Statement  filed under the
Securities Act of 1933 and Amendment No. 6 to the  Registration  Statement filed
under the  Investment  Company Act of 1940.  This  Post-Effective  Amendment was
filed electronically on October 15, 1997.

If  you  have  any  questions  concerning  this  filing,  please  contact  me at
(785) 431-3226.

Very truly yours,

AMY J. LEE

Amy J. Lee
Vice President and Associate General Counsel
Security Benefit Life Insurance Company



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