ING LOGO AMERICAS US Legal Services
Anngharaad S. Reid Paralegal (860) 723-2275 Fax: (860) 723-2215 anngharaad.reid@us.ing.com
October 1, 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. 9 to Registration Statement on Form N-6 Prospectus Title: Corporate Benefits VUL File Nos.: 333-90577 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 Supplement 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 September 28, 2004.
If you have any questions regarding this submission, please call the undersigned at 860-723-2275.
Sincerely, /s/ Anngharaad S. Reid Anngharaad S. Reid

Hartford Site
151 Farmington Avenue, TS31
Hartford, CT 06156-8975 ING North America Insurance Corporation