[Letterhead of Security Life]

May 5, 2000

VIA EDGARLINK

Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.   20549

RE:        Security Life of Denver Insurance Company
           Security Life of Denver Separate Account L1
           File No. 33-74190

Dear Commissioners:

On behalf of Security Life of Denver Insurance Company, (the "Company") and its
Separate Account L1 (the "Account"), we are requesting a withdrawal of an
incorrectly filed post-effective amendment (the "Amendment") pursuant to
paragraph (a) of Rule 477 under the Securities Act of 1933.

The Amendment was filed electronically with the Securities and Exchange
Commission on April 26, 2000 via EDGARLINK; the accession number was
0001001980-00-000007. It was filed under CIK 0000917677 and the form type was
485(b). Due to an inadvertent clerical error, the Amendment was filed under an
incorrect CCC (and CIK) number. (The post-effective amendment was subsequently
correctly filed.)

If you have any questions, please contact the undersigned at 303.860.2591.

Sincerely,

/s/ Anna M. Kautzman

Anna M. Kautzman
Associate General Counsel

cc:        Cindy Rose
               Office of Insurance Products
               Division of Investment Management
           Kimberly J. Smith, Esq.