ACACIA NATIONAL VARIABLE LIFE INSURANCE SEPARATE ACCOUNT 1
N-30D, 1997-09-16
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                                  JORDEN BURT BERENSON & JOHNSON LLP
                                  Suite 400 East
                        1025 Thomas Jefferson Street, N.W.
                           Washington, D.C.  20007-0805
                                  (202) 965-8100


                                September 16, 1997



   VIA EDGAR TRANSMISSION

   Re:   Acacia National Variable Annuity Separate Account II
         Semi-Annual Report on Form N-30D
         File No. 811-07627                                         
                        
   To Whom It May Concern:

         Please  be  advised  that  we are counsel to Acacia National Variable
   Annuity  Separate  Account II (the  Registrant ).  On Friday, September 12,
   1997,  we  inadvertently  filed  via  EDGAR  a  Form  N-30D  on  behalf the
   Registrant,  which  form  contained  incorrect  CIK  and CCC identification
   numbers.   After realizing the error, we re-filed the same submission using
   the correct CIK and CCC identification numbers.

         Please  disregard  the  Form  N-30D  identified  as  Accession Number
   0000906287-97-000255.    In  its  place,  please  refer  to  the Form N-30D
   identified as Accession Number 0000906287-97-000257.


                                             Very truly yours,


                                             /s/ Richard A. Moore
                                             Richard A. Moore<PAGE>


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