ING LOGO
AMERICAS
US Legal Services

J. Neil McMurdie
Counsel
(860) 723-2229
Fax: (860) 723-2216
neil.mcmurdie@us.ing.com

April 12, 2007

BY EDGARLINK

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:	ReliaStar Life Insurance Company
	Select*Life Variable Account
	Post-Effective Amendment No. 11 to Registration Statement on Form N-6
	Prospectus Title: ING Investor Elite
	File Nos.: 333-105319 and 811-04208

Ladies and Gentlemen:

ReliaStar Life Insurance Company (the "Company") hereby acknowledges that:

• Should the Securities and Exchange Commission (the "Commission") or its staff, acting pursuant to delegated authority, declare the above-captioned filing of a Registration Statement on Form N-6 effective, such action does not foreclose the Commission from taking any action with respect to the filing;
• The action of the Commission or its staff, acting pursuant to delegated authority, in declaring this filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
• The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please call me at 860-723-2229.

Sincerely,

/s/ J. Neil McMurdie J. Neil McMurdie Hartford Site 151 Farmington Avenue, TS31 Hartford, CT 06156-8975 ING North America Insurance Corporation