Allianz Life Insurance Company of North America
5701 Golden Hills Drive
Minneapolis, MN  55416-1297
(763) 765-2913

April 7, 2005

VIA EDGAR

Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street, N.W.
Washington, DC 20549


Re: Allianz Life Insurance Company of North America
    Allianz Life Variable Account B
    File Nos. 333-82329 and 811-05618
    CIK # 0000836346
    Accession #'s 0000836346-05-000005 and 0000836346-05-000001
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Dear Sir/Madam:

On February 3, 2005 and March 25, 2005 the  above-referenced  485a  filings were
forwarded  via Edgar.  The purpose of these  filings was to submit Market Timing
Language in the prospectus for review and approval.  However,  this language has
become effective in another  variable annuity  prospectus (High Five L-File Nos.
333-120181  and  811-05618)  effective  on  April  7,  2005.  Therefore,  we are
withdrawing these filings.

Please  contact me with any  questions or comments you may have  concerning  the
enclosed.  I may be reached at the following  address and phone number:  Allianz
Life, 5701 Golden Hills Drive, Mpls, MN 55416. Telephone: (763)765-2913.


Sincerely,

Allianz Life Insurance Company of North America

By: /s/ STEWART D. GREGG
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        Stewart D. Gregg