Lincoln Benefit Life Variable Life Account
Filed: 21 Apr 08, 12:00am
LINCOLN BENEFIT LIFE COMPANY
2940 S. 84th Street, 1B3
Lincoln, Nebraska 68506
Direct Dial Number (402) 328-5711
Facsimile (402) 328-6117
E-Mail sekar@allstate.com
VIA EDGAR
April 21, 2008
Sonny Oh
Staff Attorney
Office of Insurance Products
United States Securities and Exchange Commission
Washington, D.C. 20549
RE: Lincoln Benefit Life Company
Lincoln Benefit Life Variable Life Account (File No. 811-09154)
Registration Statement on Form N-6 (File No. 333-148224)
Dear Mr. Oh:
In response to the SEC’s comments to the above referenced following, the following is the company’s representation:
Request: Pleases disclose to the staff whether there are any types of guarantees or support agreements with third parties that relate to the company’s capitalization.
Representation: There are no guarantees or support agreements with third parties that relate to the company’s capitalization.
Please let me know if you need any further information. Thank you for your time and consideration.
Sincerely,
Sonya S. Ekart
Associate Counsel