Exhibit 16

[LOGO] Deloitte                                       Deloitte & Touche LLP
                                                      111 S. Wacker Drive
                                                      Chicago, IL 60606
                                                      USA

                                                      Tel:  +1 312 486 1000
                                                      Fax:  +1 312 486 1486
                                                      www.deloitte.com

April 10, 2015

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read the following which is from Item 11(i) of Lincoln Benefit Life
Company's Draft of Form S-1 expected to be filed on or about April 13, 2015,
delivered to us from Resolution Life Holdings Inc.:

   After conducting a 'request for proposal' process with three major
   accounting firms for the annual independent audit of Resolution and its
   subsidiaries, and after completing our 2014 filing which included our 2013
   financial statements, Lincoln Benefit's Board dismissed Deloitte & Touche
   LLP ("Deloitte") as our independent registered public accounting firm. The
   decision to change accountants was recommended by the Audit Committee to the
   Board, and approved by the Board, on August 13, 2014. On the same day, the
   Audit Committee recommended appointment to the Board, and the Board
   appointed, PricewaterhouseCoopers LLP ("PwC") as our new independent
   registered public accounting firm to audit Lincoln Benefit's financial
   statements for the period beginning April 1, 2014. Deloitte was also
   reengaged on March 17, 2015 to audit Lincoln Benefit's financial statements
   for the three months ended March 31, 2014.

   The reports of Deloitte on Lincoln Benefit's financial statements for each
   of the two fiscal years ended December 31, 2013 and the three months ended
   March 31, 2014 did not contain any adverse opinion or a disclaimer of
   opinion and were not qualified or modified as to uncertainty, audit scope or
   accounting principles.

   During the two years ended December 31, 2013 and through the date of
   Deloitte's report on Lincoln Benefit's financial statements for the three
   months ended March 31, 2014, there were: (i) no disagreements between
   Lincoln Benefit and Deloitte on any matter of accounting principles or
   practices, financial statement disclosure, or auditing scope or procedures,
   which disagreements, if not resolved to the satisfaction of Deloitte, would
   have caused Deloitte to make reference to the subject matter of the
   disagreements in connection with its report, and (ii) no reportable events
   within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

   Lincoln Benefit provided Deloitte with a copy of this disclosure before its
   filing with the SEC and requested that Deloitte provide us with a letter
   addressed to the SEC stating whether or not it agrees with the above
   statements. A copy of this letter, dated April 10, 2015, is filed as Exhibit
   16 to this registration form on Form S-1.

   During the two years ended December 31, 2013 and through the date of PwC's
   engagement, we did not consult with PwC regarding (1) the application of
   accounting principles to a specified transaction, either completed or
   proposed, or the type of audit opinion that might be

                                              Member of
                                              Deloitte Touche Tohmatsu Limited



   rendered on Lincoln Benefit's financial statements, and PwC did not provide
   either a written report or oral advice to Lincoln Benefit that was an
   important factor considered by Lincoln Benefit in reaching a decision as to
   any accounting, auditing, or financial reporting issue, or (2) any matter
   that was either the subject of a disagreement (as defined in Item
   304(a)(1)(iv) of Regulation S-K and the related instructions) or a
   reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

We have the following comments on the above:

1. We agree with the statements made in the first four indented paragraphs for
which we have a basis on which to comment on, and we agree with, the
disclosures.

2. We have no basis on which to agree or disagree with the statements made in
the fifth indented paragraph which we have no basis on which to comment.

Yours truly,

/s/ Deloitte & Touche LLP