Exhibit (99)

The financial statements as of and for each of the two years in the period
ended December 31, 2013 and for the period from January 1, 2014 through March
31, 2014 of Lincoln Benefit Life Company included in this Prospectus and the
related financial statement schedule included elsewhere in the Registration
Statement, have been audited by Deloitte & Touche LLP, an independent
registered public accounting firm, as stated in their report appearing herein
and elsewhere in the Registration Statement. Such financial statements and
financial statement schedule are included in reliance upon the report of such
firm given upon their authority as experts in accounting and auditing.

The financial statements as of December 31, 2014 and for the period from April
1, 2014 through December 31, 2014 of Lincoln Benefit Life Company included in
this Prospectus have been so included in reliance on the report of
PricewaterhouseCoopers LLP, an independent registered public accounting firm,
given on the authority of said firm as experts in auditing and accounting.