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[ZURICH KEMPER LIFE LETTERHEAD]
VIA EDGAR
June 6, 1996
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Re: KILICO Variable Separate Account ("Registrant")
Form S-6 (File No. 33-65399)
EDGAR Accession Number 0000950124-96-002499
Commissioners:
Due to an error made by our filing agent, two copies of the Pre-Effective
Amendment No. 1 to Form S-6 (File No. 33-65399) for the above named Registrant
were filed June 5, 1996. Please disregard the filing assigned the above
referenced Accession Number as this was filed in error. There were no changes
made to the registration statement between the time of the two filings which
would require a second filing.
If you have any questions concerning this matter, please call me at
847-550-7394.
Sincerely,
/s/ Susan L. Wise
Susan L. Wise
Paralegal