To the United States Securities and Exchange Commission:

In my capacity as Senior Product Actuary - Product Compliance for General
American Life Insurance Company, I have provided actuarial advice to Cova
Financial Services Life Insurance Company, a General American affiliate,
concerning a variable life insurance product funded through Cova Variable Life
Account One.

It is my professional opinion that:

     1.   The fees and charges  deducted  under the contract,  in the aggregate,
          are  reasonable  in relation to the  services  rendered,  the expenses
          expected  to be  incurred,  and the  risks  assumed  by the  insurance
          company.

     2.   The  illustrations  of cash values,  death  benefits,  and accumulated
          premiums  in  the  Appendix  to  the   prospectus   contained  in  the
          Registration  Statement  are  based on the  assumptions  stated in the
          illustration,  and are  consistent  with the provisions of the Policy.
          The rate  structure of the Policy has not been  designed so as to make
          the  relationship  between  premium  and  benefits,  as  shown  in the
          illustrations,  appear to be more favorable to prospective  purchasers
          of  Policies at the ages shown in the rate class  illustrated  than to
          prospective purchasers of Policies at other ages.

     3.   The information  contained in the examples set forth in the section of
          the prospectus  entitled "Death  Benefits" is based on the assumptions
          stated in the examples,  and is consistent  with the provisions of the
          Policy.

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



/s/KATHRYN T. DOWDELL
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Kathryn T. Dowdell, FSA, MAAA
Senior Product Actuary - Product Compliance
General American Life Insurance Company