Lincoln Benefit Life Company

                                Lincoln, Nebraska

March 27, 2012

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE:      Acceleration Request

         Registration Statement on S-1

         Registration No. 333-

         Registrant: Lincoln Benefit Life Company

         Principal Underwriter: Allstate Distributors, LLC

Members of the Commission:

Pursuant to Rule 461 of Regulation C under the Securities Act of 1933,
acceleration of the above-referenced Registration Statement on Form S-1 is
hereby requested to May 1, 2012.

Please direct any questions or comments to Jan Fischer-Wade at 402-328-5708.
Thank you.

Very truly yours,
LINCOLN BENEFIT LIFE COMPANY


/s/ SUSAN L. LEES
----------------------------------------
Susan L. Lees
Senior Vice President, General Counsel
and Secretary


ALLSTATE DISTRIBUTORS, LLC.


/s/ SUSAN L. LEES
----------------------------------------
Susan L. Lees
Secretary

Enclosure