May 5, 2004



Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

         Re:      The Prudential Qualified Individual Variable Contract Account
                  Registration No. 2-81318

Ladies and Gentlemen:

        Pursuant to Rule 497(j) under the Securities Act of 1933, The Prudential Insurance Company of America, on behalf of The Prudential Qualified Individual Variable Contract Account (the “Account”), hereby certifies: (1) that the text of the Account’s most recent post-effective amendment has been filed electronically, and (2) that the form of the Prospectus and Statement of Additional Information that would have been filed under Rule 497(c) would not have differed from that contained in the most recent post — effective amendment.

Respectfully submitted,


/s/ C. Christopher Sprague
C. Christopher Sprague
Vice President, Corporate Counsel
The Prudential Insurance Company of America