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    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
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        <issuerCredentials>
          <cik>0000805749</cik>
          <ccc>XXXXXXXX</ccc>
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      <flags>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
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      <investmentCompanyType>N-6</investmentCompanyType>
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    <seriesClass>
      <reportClass>
        <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
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    <generalInfo isReportPeriodLt12="Y" reportEndingPeriod="2019-12-31"/>
    <registrantInfo>
      <registrantFullName>USL SEPARATE ACCOUNT USL B</registrantFullName>
      <investmentCompFileNo>811-04865-01</investmentCompFileNo>
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      <registrantLei>549300QYE2GNQG0CZ380</registrantLei>
      <registrantstreet1>175 WATER STREET</registrantstreet1>
      <registrantcity>New York</registrantcity>
      <registrantzipCode>10038</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>310-772-6505</registrantphoneNumber>
      <websites>
        <website webpage="aig.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Craig A. Anderson</officeName>
          <officeAddress1>175 Water Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10038</officeRecordsZipCode>
          <officePhone>(713) 522-1111</officePhone>
          <booksRecordsDesc>Financial Statements, Quarterly Statutory Filings, Annual Statements</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>Y</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="American International Group, Inc. registered separate accounts"/>
      <registrantClassificationType>N-6</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Kyle L. Jennings</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>2919 Allen Parkway</ccoStreet1>
          <ccoCity>Houston</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-TX"/>
          <ccoZipCode>77019-2191</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
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          <ccoEmployers>
            <ccoEmployer ccoEmployerId="N/A" ccoEmployerName="N/A"/>
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        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>AIG Capital Services, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-28733</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>N/A</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-CA" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>N/A</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-TX" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>The United States Life Insurance Company in The City Of New York</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>N/A</depositorLei>
          <depositorStateCountry depositorCountry="US" depositorState="US-NY"/>
          <depositorUltimateParentname>American International Group, Inc.</depositorUltimateParentname>
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      <uitAdmins>
        <uitAdmin>
          <uitAdminName>Willis</uitAdminName>
          <uitAdminLei>06-1508086</uitAdminLei>
          <uitAdminDescOtherNumber>Tax ID</uitAdminDescOtherNumber>
          <uitAdminStateCountry uitAdminCountry="US" uitAdminState="US-DE"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000000581"/>
      <numOfContracts>328</numOfContracts>
      <contractSecurities>
        <contractSecurity grossPremiumReceivedSection1035="0" separateAccountSecurityName="USL Gemstone S-6" contractValueRedeemed="41975" numContractsSold="0" grossPremiumReceived="14316" separateAccountTotalAsset="492996" separateAccountContractId="C000098442" numContractsAffected="0" numContractsAffectedRedeemed="1" contractValueRedeemedSection1035="33754"/>
        <contractSecurity grossPremiumReceivedSection1035="0" separateAccountSecurityName="USL Flexible Premium S-6" contractValueRedeemed="227330" numContractsSold="0" grossPremiumReceived="355085" separateAccountTotalAsset="7308389" separateAccountContractId="C000098444" numContractsAffected="0" numContractsAffectedRedeemed="1" contractValueRedeemedSection1035="25603"/>
        <contractSecurity grossPremiumReceivedSection1035="0" separateAccountSecurityName="USL Executive Advantage" contractValueRedeemed="0" numContractsSold="0" grossPremiumReceived="0" separateAccountTotalAsset="9455231" separateAccountContractId="C000098436" numContractsAffected="0" numContractsAffectedRedeemed="0" contractValueRedeemedSection1035="0"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>Y</isRule11A2Reliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
    </attachmentsTab>
    <signature registrantSignedName="USL SEPARATE ACCOUNT USL B" signature="Craig A. Anderson" title="Senior Vice President and Life Controller" signedDate="2020-03-13"/>
  </formData>
</edgarSubmission>
