November 16, 2004

VIA EDGAR

The United States Securities
  and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549-0506

Subject:   Nationwide VL Separate Account-C
           Nationwide Life and Annuity Insurance Company
           SEC File No. 333-43639
           CIK No. 0001044822

Ladies and Gentlemen:

Pursuant to Rule 497(j) under the Securities Act of 1933, and on behalf of the
Nationwide VL Separate Account-C and Nationwide Life and Annuity Insurance
Company, we certify that the form of the prospectus which would have been filed
under paragraphs (b) and (c) under Rule 497 does not differ from the form of the
prospectus contained in Post-Effective Amendment No. 16 to the Registration
Statement for the Company and the Variable Account, which became effective
November 15, 2004.

Please contact the undersigned at (614) 249-8226 with any questions regarding
this filing.

Very truly yours,

NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY


/s/ MICHAEL R. MOSER
Michael R. Moser
Variable Products Securities Counsel