September 28, 2006

VIA EDGAR

The United States Securities

and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-0506

Subject:         Nationwide VL Separate Account-G

Nationwide Life and Annuity Insurance Company

SEC File No. 333-121878

CIK No. 0001313581

Ladies and Gentlemen:

Pursuant to Rule 497(j) under the Securities Act of 1933 (“1933 Act”) and on behalf of the Nationwide VL Separate Account-G (the “Variable Account”) and Nationwide Life and Annuity Insurance Company, we certify that the form of the prospectus which would have been filed under paragraphs (b) and (c) under Rule 497 does not differ from the form of the prospectus contained in Post Effective Amendment No. 7 to the Registration Statement for the Company and the Variable Account which became effective September 27, 2006.

Please contact the undersigned at (614) 677-6123 with any questions regarding this filing.

Sincerely,

NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY

/s/ CRISTYL L. COX

Cristyl L. Cox

Sr. Compliance Analyst