Allianz Life Insurance Company of North America

Stewart Gregg

Senior Securities Counsel

Corporate Legal

5701 Golden Hills Drive

Minneapolis, MN  55416-1297

Telephone:  763-765-2913

Telefax:       763-765-6355

stewart.gregg@allianzlife.com

www.allianzlife.com

VIA EDGAR

May 2, 2012

Securities and Exchange Commission

Office of Insurance Products

100 F Street, NE

Washington, DC    20549-4644

Re:           Allianz Life Variable Account B

Registration Statement Nos. 333-90260 and 811-05618

Dear Sir/Madam:

Pursuant to Securities Act Rule 497(j), I hereby certify that the Prospectus and Statement of Additional Information that would have been filed under Rule 497(c) does not differ from that contained in the most recent Post-effective Amendment, which Amendment has been filed electronically.

Please contact me with any questions or comments you may have concerning the enclosed. I can be reached at the address listed above or at (763) 765-2913.

Sincerely,

Allianz Life Insurance Company of North America

By: /s/           Stewart D. Gregg

Stewart D. Gregg