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American Benefit Life Insurance Company
421 New Karner Road, Albany, New York 12205
March 6, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: American Benefit Variable Annuity Account
File No. 811-5422
Rule 30b2-1 Filing
Commissioners:
As required by Rule 30d-2 under the Investment Company Act of 1940,
as amended (the "Act"), American Benefit Variable Annuity Account, a unit
investment trust registered under the Act recently mailed to its contract owners
the annual report for the underlying management investment company, Mitchell
Hutchins Series Trust. This filing constitutes the filing of that report as
required by Rule 30b2-1 under the Act.
Pursuant to Rule 30d-1 under the Act, on February 27, 1998, Mitchell
Hutchins Series Trust filed its annual report with the Commission via EDGAR. To
the extent necessary, that filing is incorporated herein by reference.
Sincerely,
/s/ Jeff Whitehead
Jeff Whitehead
cc: Kimberly J. Smith
