EXHIBIT 6.B

[Letterhead of Security Life here]


February 1, 2000

Security Life of Denver Insurance Company
1290 Broadway
Denver, CO  80203-5699

Re:      Security Life Separate Account L1
         Pre-Effective Amendment No. 2; SEC File No. 333-90577

Gentlemen:

In my capacity as Executive Vice President and Chief Actuary of Security Life of
Denver Insurance  Company  ("Security  Life"), I have provided  actuarial advice
concerning:

The preparation of Pre-Effective  Amendment No. 2 to the Registration  Statement
on Form S-6 (File No. 333-90577) to be filed by Security  Life and its Security
Life  Separate  Account L1 (the  "Separate  Account")  with the  Securities  and
Exchange Commission ("SEC") under the Securities Act of 1933 with respect to the
corporate benefits variable universal life insurance policies; and

The  preparation  of the  policy  forms  for  the  corporate  benefits  variable
universal life insurance  policies  described in  Pre-Effective  Amendment No. 2
(the "Policies").

It is my professional opinion that

1.  The aggregate fees and charges under the Policies are reasonable in relation
    to the services  rendered the expenses expected to be incurred and the risks
    assumed by Security Life.

2.  The  illustrations of death benefits,  account value,  cash surrender value,
    and total premiums paid plus interest at 5 percent shown in the  Prospectus,
    based on the assumptions  stated in the illustration are consistent with the
    provisions  of the  Policies.  The rate  structures of the Policies have not
    been designed so as to make the relationship  between premiums and benefits,
    as shown in the illustrations  included,  appear to be correspondingly  more
    favorable to prospective  buyers than other  illustrations  which could have
    been  provided at other  combinations  of ages,  sex of the  insured,  death
    benefit option and amount, definition of life insurance test, premium class,
    and premium amounts. Insureds of other premium classes may have higher costs
    of insurance charges.

3.  All other numerical examples shown in the Prospectus are consistent with the
    Policies and our other practices,  and have not been designed to appear more
    favorable to  prospective  buyers than other  examples which could have been
    provided.

I hereby  consent to the filing of this  opinion as an Exhibit to  Pre-Effective
Amendment No. 2 to the  Registration  Statement and the use of my name under the
heading "Experts" in the Prospectus.

Sincerely,

/s/ James L. Livingston, Jr.
James L. Livingston, Jr., F.S.A., M.A.A.A.

JLL:tls