ANNUITY INVESTORS VARIABLE ACCOUNT A
RW, 1997-01-15
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                           KIRKPATRICK & LOCKHART LLP
                         1800 Massachusetts Avenue, N.W.
                                  Second Floor
                           Washington, D.C. 20036-1800


KATHY KRESCH INGBER, Esq.
(202) 778-9275
[email protected]

                                January 15, 1997

EDGAR FILING

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

                  Re:      Annuity Investors(REGISTERED) Variable Account B
                           File Nos.  811-08017 and 333-19725
                           ------------------------------------------------

Dear Mr. Vertuno:

         Pursuant to discussions with the staff, on behalf of Annuity  Investors
Life  Insurance  Company(R),  we hereby request  withdrawal of the  registration
statements on Form N-8A and Form N-4 filed by Annuity Investors Variable Account
B  ("Separate  Account")  on  December  23,  1996,  on  the  EDGAR  system.  The
transmission was filed and accepted under CIK Number 0000944959,  the CIK number
assigned to Annuity  Investors  Variable  Account A and was  assigned  accession
numbers 0000898432-96-000554 and 0000898432-96-000555, respectively,

         The Separate Account's Form N-8A and Form N-4 were refiled and accepted
under CIK Number 0001030213 (the CIK Number assigned to the Separate Account) on
January 14, 1997.  Except as to CIK Numbers,  this  transmission was exactly the
same as that made on December 23, 1996.  Our request for withdrawal of the prior
filing is based on our  understanding  that this will enable the  refiling to be
treated as if filed on December  23,  1996.  Our request for such  treatment  is
currently being considered by the staff.

         Thank you for your prompt  attention to this matter.  Please call me at
the  above-referenced  number if you have any  questions  or require  additional
information.

                                Very truly yours,

                                /s/ Kathy Kresch Ingber
                                -----------------------
                                Kathy Kresch Ingber

cc:      Bruce R. MacNeil, Esq.
         Michael Koffler, Esq.
         John P. Gruber, Esq.




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