ING [LOGO]   AMERICAS U.S. Legal Services
Jeffrey Pike Paralegal (303) 860-2530 Fax: (303) 813-2530 jeffrey.pike@us.ing.com
May 3, 2004		BY EDGARLINK
U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549
Re:	Security Life of Denver Insurance Company Security Life Separate Account L1 Post-Effective Amendment No. 19 to Registration Statement on Form N-6 Prospectus Title: FirstLine/FirstLine II Variable Universal Life Insurance Policies File Nos. 033-74190 and 811-08292 Rule 497(j) Filing
Ladies and Gentlemen:
On behalf of Security Life of Denver Insurance Company and its Security Life Separate Account L1, we hereby certify pursuant to Rule 497(j) of the Securities Act of 1933, as amended, that:
The form of Prospectus and Statement of Additional Information that would have been filed under Rule 497(c) would not have differed from that contained in the most recent post-effective amendment to the above-referenced Registration Statement; and The text of the most recent post-effective amendment to the above-referenced Registration Statement was filed electronically by EDGARLink on April 21, 2004.
If you have any questions regarding this submission, please call the undersigned at 303-860-2530.
Sincerely, /s/ Jeffrey Pike Jeffrey Pike, ACS

Denver
1290 Broadway
Denver, CO 80203 ING North America Insurance Corporation