June 10, 2004

To the Board of Directors and Stockholder's of
Hartford Life Insurance Company
Hartford, Connecticut

We have made a review, in accordance with standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Hartford Life Insurance Company and subsidiaries(the "Company")
for the period ended March 31, 2004 and 2003, and have issued our report
thereon dated May 10, 2004; because we did not perform an audit, we expressed
no opinion on that information.


We are aware that our report referred to above, which was included in the
Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2004,
is incorporated by reference and included in amendment no. 1 to Registration
Statement No. 333-110655.


We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of amendment no. 1
to Registration Statement No. 333-110655 prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of that Act.

Deloitte & Touche LLP
Hartford, Connecticut