Exhibit 2(b)



Writer's Direct Number
(713) 831-2738
                                November 5, 1999

The United States Life Insurance Company
     in the City of New York
125 Maiden Lane
New York, NY  10038

Dear Ladies and Gentlemen:

This opinion is furnished in connection with the Registration Statement on Form
S-6, File No. 333-79471 ("Registration Statement") of Separate Account VL-R
("Separate Account VL-R") of The United States Life Insurance Company in the
City of New York ("USL") covering an indefinite number of units of interest in
Separate Account VL-R under Platinum Investor (policy form No. 97600N)  flexible
premium variable life insurance policies ("Policies").  Net premiums received
under the Policies may be allocated to Separate Account VL-R as described in the
prospectus included in the Registration Statement.

I participated in the preparation of the Policies and I am familiar with their
provisions.  I am also familiar with the description contained in the
prospectus.  In my opinion:

     The Illustrations of Hypothetical Policy Benefits appearing on page 20 of
     the Prospectus (the "Illustrations") are consistent with the provisions of
     the Policies.  The assumptions upon which these Illustrations are based,
     including the current charges and the currently planned .25% and .50%
     reductions in the daily charges after a specified number of years, are
     stated in the prospectus and are reasonable.  The Policies have not been
     designed so as to make the relationship between premiums and benefits, as
     shown in the Illustrations, appear disproportionately more favorable to
     prospective purchasers of Policies for preferred risk (the best risk class
     offered by USL) non-tobacco user males age 45, than to prospective
     purchasers of Policies for males at other ages within this risk class or
     any other risk class, or for females.  The particular Illustrations shown
     were not selected for the purpose of making the relationship appear more
     favorable.

I hereby consent to the use of this opinion as an exhibit to the Registration
Statement and to the reference to my name under the heading "Actuarial Expert"
in the prospectus.

                              /s/ ROBERT M. BEUERLEIN
                              ------------------------------------------
                              Robert M. Beuerlein
                              Senior Vice President & Chief Actuary