Allianz Life Insurance Company of North America
1750 Hennepin Ave
Minneapolis, MN  55403-2195
(612)347-6500


October 20, 1999


VIA EDGAR

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

Re: Allianz Life Variable Account B ("Variable Account")
    Allianz Life Insurance Company of North America ("Company")
    File Nos. 333-63719 and 811-05618
    CIK No.  0000836346
    Accession No.  0000836346-99-000048

Dear Sir/Madam:

On Wednesday,  August 25, 1999, the  above-referenced  485A filing was forwarded
via Edgar. It has been  determined that the changes  submitted will no longer be
necessary and we are therefore requesting  withdrawal of the previously accepted
and reviewed filing, under Form Type AW.

Please  contact the  undersigned  with any  questions  or comments  you may have
concerning the enclosed.


Sincerely,

Allianz Life Insurance Company of North America

By: /s/ Catherine L. Mielke
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        Catherine L. Mielke