Exhibit (n)(1)

Jorden Burt LLP

1025 Thomas Jefferson Street, N.W. 777 Brickell Avenue, Suite 500

Suite 400 East Miami, Florida 33131-2803

Washington, D.C. 20007-5208 (305) 371-2600

(202) 965-8100 Fax: (305) 372-9928

Fax: (202) 965-8104

175 Powder Forest Drive

Suite 201

Simsbury, CT 06089-9668

(860) 392-5000

Fax: (860) 392-5058

April 21, 2008

Great-West Life & Annuity Insurance Company

8515 East Orchard Road

Greenwood Village, Colorado 80111

Re: COLI VUL-2 Series Account

Post-Effective Amendment No. 16 to Registration Statement on Form N-6

File Nos. 333-70963 and 811-09201

Ladies and Gentlemen:

We have acted as counsel to Great-West Life & Annuity Insurance Company, a Colorado corporation, regarding the federal securities laws applicable to the issuance and sale of the policies described in the above-referenced registration statement. We hereby consent to the reference to our name under the caption "Legal Matters" in the prospectus filed as part of the above-referenced registration statement. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.

Very truly yours,

/s/Jorden Burt LLP

Jorden Burt LLP

JORDEN BURT LLP

www.jordenusa.com