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