<PAGE>
[Letterhead of the Penn Mutual Life Insurance Company]
May 1, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Penn Mutual Variable Life Account I - CIK No. 0000810579; Request
for Withdrawal of Registration Statement on Form S-6
(File No. 333-35022)
-----------------------------------------------------------------
Ladies and Gentleman:
On April 18, 2000, on behalf of The Penn Mutual Life Insurance Company
(the "Company") we intended to file Post Effective Amendment No. 11 to the
Company's Registration Statement on Form S-6. However, due to printer error it
was inadvertently filed as an initial Registration Statement on Form S-6 (File
No. 333-35022 and Accession No. 0000950116-00-000906). Upon discovering the
mistake, we refiled Post Effective Amendment No. 11 pursuant to Rule 485(b)
under the Securities Act of 1933 (the "1933 Act") (File No. 033-54662 and
Accession No. 0000950116-00-000909).
Accordingly, pursuant to Rule 477(a) under the 1933 Act, we request the
withdrawal of the initial Registration Statement (File No. 333-35022 and
Accession No. 0000950116-00-000906).
Should you have any questions or comments, please do not hesitate to
call Lusine Moshkounian at 215-963-5459.
Sincerely,
/s/ Ann M. Strootman
Ann M. Strootman
Cc: C. Ronald Rubley, Esquire
Lusine Moshkounian, Esquire
