VARIABLE LIFE ACCOUNT B OF MONARCH LIFE INSURANCE CO
24F-2NT, 1996-02-29
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<PAGE>

                          [MONARCH LETTERHEAD]

February 29, 1996


Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

Re:  Rule 24f-2 Notice for Variable Life Account B of Monarch Life Insurance
     Company Registration Statement, File No. 811-4167


Gentlemen:

(I)   The fiscal year for which this notice is filed is twelve months ending
      December 31, 1995.

(ii)  There were no securities which had been registered under the Securities
      Act of 1933 other than pursuant to this section but which remained
      unsold at the beginning of the fiscal year.

(iii)  There were no securities registered during such fiscal year other than
       pursuant to this section.

(iv)   0 policies were sold during 1995 with aggregate annual premiums
       transferred of $1,426,698*.

(v)    0 policies were sold during 1995 with aggregate annual premiums
       transferred of $1,426,698 in reliance upon registration pursuant to this
       section.

*  The filing fee is based on $1,426,698 in total aggregate subscription less
   $23,486,328 in total aggregate redemptions.  The net total aggregate
   subscriptions amount to $(22,059,630).

Attached hereto is an opinion of counsel as required. The $100 minimum filing
fee will be made via electronic funds transfer.

Sincerely,


/s/ Atilla Aritan
Vice President and Assistant Treasurer



        One Monarch Place - Springfield, MA 01133 - 413-784-2000


<PAGE>

                          [MONARCH LETTERHEAD]

February 29, 1996


Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

Re:  Rule 24f-2 Notice for Variable Account B of Monarch Life Insurance Company
     Registration File No. 811-4167


Gentlemen:

It is my opinion that the securities issued in accordance with the captioned
filing and which this notice makes definite in number were legally issued,
fully paid and are non-assessable.

MONARCH LIFE INSURANCE COMPANY



By  /s/  John S. Coulton
    Senior Vice President, General Counsel and Secretary


        One Monarch Place - Springfield, MA 01133 - 413-784-2000



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