<PAGE>
[LOGO]
MONARCH LIFE INSURANCE COMPANY
February 27, 1997
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 Statement, File No. 811-4167
Gentlemen:
(i) The fiscal year for which this notice is filed is twelve months
ending December 31, 1996.
Sales Proceeds 25,116,673
(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.
Redeemed Value 23,813,503
(iv) 0 policies were sold during 1996 with aggregate annual premiums
transferred of $1,303,170*.
(v) 0 policies were sold during 1996 with aggregate annual premiums
transferred of $1,303,170* in reliance upon registration pursuant to
this section.
* The filing fee is based on $1,303,170 in total aggregate subscription less
$25,116,673 in total aggregate redemptions. The net total aggregate
subscriptions amount to $(23,813,503).
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
Atilla Aritan
Vice President and Assistant Treasurer
One Monarch Place - Springfield, MA 01133 - 413-784-2000
