MAYER, BROWN & PLATT
2000 Pennsylvania Avenue, N.W.
Washington, D.C. 20006-1882
April 22, 1997
VIA EDGAR
Securities and Exchange Commission
450 Fifth St., NW
Washington, DC 20549
Re: Security Life of Denver Insurance Company
Security Life Separate Account L1
(File No. 811-8292)
Dear Sir or Madam:
It has come to my attention that an amendment to the N-30D filing for
the above-mentioned registrant was inadvertently made on April 22, 1997. This
filing was not correct and should be disregarded.
Please contact me at the above-referenced number if you have any
questions concerning this filing.
Sincerely,
/s/ Kathy Kresch Ingber
Kathy Kresch Ingber
Counsel
Attachment
cc: Edward MacDonald, Esq.
<PAGE>