Blazzard, Grodd & Hasenauer, P.C.
943 Post Road East
Westport, CT 06880
(203) 226-7866
VIA EDGAR
April 5, 2000
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Mr. Keith Carpenter
Branch Chief
RE: Valley Forge Life Insurance Company
Application Pursuant to Rule 477
to Withdraw Form S-1 Registration Statement
File No. 333-02093
___________________________________________
Dear Mr. Carpenter:
This request is made on behalf of Valley Forge Life Insurance Company (the
"Company"). The Company issues individual and group single premium deferred
modified guaranteed annuity contracts and individual certificates issued
thereunder. The Company has redesigned the product. Effective May 1, 2000, the
market value adjustment option (Interest Account) will no longer be available
for sale.
The Company hereby applies to deregister the Form S-1 Registration Statement
(File No. 333-02093), effective May 1, 2000.
Please contact the undersigned with any questions or comments concerning the
above.
Sincerely,
BLAZZARD, GRODD & HASENAUER, P.C.
By: /s/ LYNN KORMAN STONE
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Lynn Korman Stone
