SECURITY EQUITY SEPARATE ACCOUNT 27
24F-2NT, 2000-03-30
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Form 24F-2
Annual Notice of Securities Sold Pursuant to Rule 24F-2
December 31, 1999

1.  Name and address of issuer:
     Security Equity Separate Account 27
     84 Business Park Dr.
     Armonk, NY  10504

2.  Name of each series or class of funds for which this notice is filed:

     Pacific Fund
     Europe Fund
     America Fund
     Growth & Income Fund
     Latin America Fund
     Telecommunications Fund
     International Growth Fund
     Emerging Markets Fund
     Natural Resources
     Infrastructure
     AIM V.I. Global Growth and Income
     AIM V.I. Capital Appreciation
     AIM V.I. Telecommunications
     AIM V.I. International Equity

3.  Investment Company Act File Number:
     811-8892
    Securities Act File Number
     33-87144
4.  Last day of fiscal year for which this notice is filed:
     12/31/99

5.  Calculation of registration fee:
     (i)   Aggregate sale price of securities sold during fiscal year
            1451037

     (ii)  Aggregate price of securities redeemed or repurchased
            1553500

     (iii) Aggregate price of securities redeemed or repurchased during
any prior fiscal year ending no earlier than October 11, 1995 that were
not previously used to reduce registration fees payable to the
Commission
            99867

     (iv)  Total available redemption credits (add Items 5(ii)&(iii)
            1653367

     (v)   Net sales (if item 5(i) is greater than item 5(iv) subtract
item 5(iv) from item 5(i)
            N/A

     (vi)  Redemption credits available for use in future years (if item
5(i) is less than item 5(iv) subtract item 5(iv) from item 5(i)
            (202330)

     (vii) Multiplier for determining registration fee
            .000264

     (viii)Registration fee due (multiply item 5(v) by item 5(vii)
            0

6.  Prepaid Shares:
     N/A

7.  Interest due - if this form is being filed more than 90 days after
the end of the issuer's fiscal year:
     N/A

8.  Total of the amount of the registration fee due plus any interest
due (line 5(viii) plus line 7:
     0

9.  Date the registration fee and any interest payment was sent to the
Commission's lockbox depository:
     N/A



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