LINCOLN BENEFIT LIFE VARIABLE LIFE ACCOUNT
RW, 2000-04-26
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                          LINCOLN BENEFIT LIFE COMPANY
                             2940 South 84th Street
                             Lincoln, NE 68506-4142

                                  402-328-5700


CAROL S. WATSON
SENIOR VICE PRESIDENT,GENERAL
  COUNSEL AND SECRETARY

                                                                  April 25, 2000

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Lincoln Benefit Life Variable Life Account ("Registrant")
     Form S-6 Registration Statement (file number 333-35346)
     Accession Number:  0000945094-00-000174

Commissioners:

On behalf of the  Registrant  and  pursuant  to Rule 477  promulgated  under the
Securities Act of 1933, as amended ("1933 Act"), I hereby request  withdrawal of
the above  referenced  Registration  Statement as filed with the  Securities and
Exchange Commission ("Commission") on April 21, 2000. I am requesting withdrawal
because this filing is a duplicate of a Post Effective  Amendment filing for one
of Registrant's other products (file number 333-76799).

For the foregoing reason, I respectfully  request that the Commission grant this
request for  withdrawal.  The  cooperation  of the  Commission  staff is greatly
appreciated in this matter.

Sincerely,

/s/ Carol S. Watson

Carol S. Watson
Senior Vice President, General
  Counsel and Secretary


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