Lincoln Benefit Life Company
1221 N Street, Suite 200
Lincoln, Nebraska 68508
Phone: (888) 674-3667
April 3, 2017
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Lincoln Benefit Life Company |
Post-Effective Amendment No. 2 to Registration Statement on Form S-1
File No. 333-203370
Members of the Commission:
Submitted for filing under the Securities Act of 1933 is the above-referenced Post-Effective Amendment No. 2 to Registration Statement on Form S-1.
Please direct any questions or comments to me at (203) 653-3886. Thank you.
Very truly yours,
/s/ Robyn Wyatt |
Robyn Wyatt |
Chief Financial Officer, Treasurer and |
Executive Vice President |
Enclosure