EX-23 9 legalconsent.htm

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

September 29, 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. 17 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