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Jefferson National Life Insurance Company
9920 Corporate Campus Drive, Suite 1000
Louisville, KY 40223

May 5, 2004

VIA EDGAR

Division of Investment Management
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:      Jefferson National Life Insurance Company (the "Company")
         Jefferson National Life Annuity Account K (the "Registrant")
         Withdrawal of submission
         File Numbers 333-112372 and 811-21500

         CIK # 0001274200
         Accession # 0001047469-04-015331
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Dear Sir/Madam:


On May 3, 2004, the above referenced 485(b) filing was forwarded in error via
Edgar. It has been determined that the 485(b) filing should have been filed as
an N-4/A filing. Therefore, under Form type AW we are requesting withdrawal of
the previously accepted filing (accession number 0001047469-04-015331) and will
be resubmitting the filing as a pre-effective amendment number 1 under form
N-4/A.

Please contact me with any questions or comments you may have concerning this
request. I may be reached at the above address or by phone at (502) 587-3872.
Thank you.

Sincerely,
Jefferson National Life Insurance Company
By: /s/ Meg Cullem-Fiore
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        Meg Cullem-Fiore
        Deputy General Counsel