PHL VARIABLE ACCUMULATION ACCOUNT
497J, 2000-05-05
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                                                                    1933 Act
                                                                    Rule 497(j)


                                   May 5, 2000


VIA EDGAR
- ---------

Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re:      PHL Variable Accumulation Account
         PHL Variable Insurance Company
         Registration No. 033-87376 and 811-8914

To the Commission Staff:

         In  accordance  with Rule  497(j)  of the  Securities  Act of 1933,  as
amended,  the undersigned  certifies that the form of Prospectus (Versions A and
B) and  Statement of Additional  Information  (Versions A and B) that would have
been filed  under rule  497(c) did not differ  from that  contained  in the most
recent registration statement for such registrant,  filed electronically on Form
N-4 pursuant to Rule 485(b) on May 1, 2000.

         Please call the undersigned at (860) 403-5753 if you have any questions
concerning this filing.

                                            Very truly yours,


                                            /s/ Edwin L. Kerr
                                            ----------------------
                                            Edwin L. Kerr, Counsel
                                            PHL Variable Insurance Company



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