EXHIBIT 6.B

[letterhead of Security Life here]


December 3, 1999

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

Re:      Security Life Separate Account L1
         Pre-Effective Amendment No. 1; 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. 1 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. 1
(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. 1 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