May 1, 2008

VIA EDGAR

The United States Securities

and Exchange Commission

100 F Street NE

Washington, D.C. 20549-4644

Subject:	Nationwide VL Separate Account-G
	Nationwide Life and Annuity Insurance Company
	SEC File No.  333-140608
	CIK No.  0001313581

Ladies and Gentlemen:

Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of the Nationwide VL Separate Account - G (the “Variable Account”) and Nationwide Life Insurance Company (“the Company”), we certify that the form of the prospectus which would have been filed under paragraphs (b) or (c) of Rule 497 does not differ from the form of the Prospectus contained in Post Effective Amendment No. 2 to the Registration Statement for the Company and the Variable Account which became effective May 1, 2008.

Please contact the undersigned at (614) 677-8212 with any questions regarding this filing.

Very truly yours,

NATIONWIDE LIFE AND ANNUITY INSURANCE COMPANY

/s/ Stephen M. Jackson

Stephen M. Jackson

Assistant General Counsel