Securities & Exchange Commission
405 5th Street, N.W.
Washington, DC 20549
RE: S-6EL24/A Filing
On January 31, 1997, we inadvertently filed S-6EL24, the filing should
have been S-6EL24/A. In addition, we used the wrong File Number.
The File Number used was 33-76318, it should have been 333-14061.
This error occurred with Accession Number 819923-97-000004. We ask
that this filing be withdrawn. We have filed a S-6EL24/A with the
correct File Number, the Acession Number for this filing is 819923-
97-000013.
We apologize for the confusion, and have made special notes in our Filer
Manual to make certain this error is not repeated.
Sincerely,
__Paul_M._Phalen__
Paul M. Phalen, CLU, FLMI
Compliance Officer