VARIFLEX LS
497J, 2000-05-02
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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

May 2, 2000


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


Subj:  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) of 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. 8 to the  Registration  Statement  filed under the
Securities Act of 1933 and Amendment No. 17 to the Registration  Statement filed
under Investment Company Act of 1940. These Post-Effective Amendments were filed
electronically May 1, 2000.

Please  contact me at (785) 431-3226 if you have any questions  concerning  this
filing.

Sincerely,

AMY J. LEE

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


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