The Prudential Insurance Company of America Thomas C. Castano

Assistant General Counsel

Law Department

The Prudential Insurance Company of America

213 Washington Street

Newark, NJ 07102-2992

(973) 802-9750 fax: (973) 802-9560

May 3, 2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: Prudential Variable Appreciable Account

(Registration No. 33-20000)

Ladies and Gentlemen:

Pursuant to subparagraph (j) of Rule 497 under the Securities Act of 1933, the Registrant hereby certifies: (i) that its Prospectus that would have been filed pursuant to Rule 497(b) would not have differed from the Prospectus contained in Post-Effective Amendment No. 28 and (ii) that the text of Post-Effective Amendment No. 28 was filed electronically on April 26, 2005 (Accession No. 0000828972-05-000006).

By: _/s/_______________________________  

Thomas C. Castano

Assistant General Counsel

The Prudential Insurance Company of America

via EDGAR