-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IZZwJbLfobnChIOY2etJjKsYrZPH8oQ0OqyYXvXekiZouPMfy7hfaNPjsk7xe/Xw
 5jgJPmI3TvN5SaMCW1/K9g==

<SEC-DOCUMENT>9999999995-08-001401.txt : 20080502
<SEC-HEADER>9999999995-08-001401.hdr.sgml : 20080502
<ACCEPTANCE-DATETIME>20080502001551
ACCESSION NUMBER:		9999999995-08-001401
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080501
DATE AS OF CHANGE:		20080502
EFFECTIVENESS DATE:		20080501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GUARDIAN SEPARATE ACCT N OF THE GUARDIAN INS & ANNUITY CO
		CENTRAL INDEX KEY:			0001096266
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-148736
		FILM NUMBER:		08796559

	BUSINESS ADDRESS:	
		STREET 1:		7 HANOVER SQUARE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		2125987469

	MAIL ADDRESS:	
		STREET 1:		GUARDIAN INS & ANNUITY CO INC
		STREET 2:		7 HANOVER SQ
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0001096266
<SERIES-ID>S000008804
<SERIES-NAME>GUARDIAN SEPARATE ACCT N OF THE GUARDIAN INS & ANNUITY CO
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000061981
<CLASS-CONTRACT-NAME>Flexible Solutions Variable Universal Life - Gold Series
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-05-01</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:55:00</finalEffectivenessDispTime>
        <form>N-6</form>
        <filer>
            <cik>0001096266</cik>
            <entityName>GUARDIAN SEPARATE ACCT N OF THE GUARDIAN INS &amp; ANNUITY CO</entityName>
            <fileNumber>333-148736</fileNumber>
            <seriesClassContractData>
                <existing>
                    <seriesId>S000008804</seriesId>
                    <seriesName>GUARDIAN SEPARATE ACCT N OF THE GUARDIAN INS &amp; ANNUITY CO</seriesName>
                    <classContractId>C000061981</classContractId>
                    <classContractName>Flexible Solutions Variable Universal Life - Gold Series</classContractName>
                </existing>
            </seriesClassContractData>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----