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<TYPE>8-K
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<FILENAME>0001.txt
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          SECURITIES AND EXCHANGE COMMISSION
                 Washington, DC  20549


                       FORM 8-K


                    CURRENT REPORT
        PURSUANT TO SECTION 13 OR 15(d) OF THE
            SECURITIES EXCHANGE ACT OF 1934


Date of Report (Date of earliest event reported):  June 1, 2000


          FIRST FORTIS LIFE INSURANCE COMPANY
               (Exact Name of Registrant
               as Specified in Charter)


Minnesota                      33-71690         113-2699219
(State or Other Jurisdiction  (Commission      (I.R.S. Employer
 of Incorporation)             File Number)    Identification No.)


308 Maltbie Street, Suite 200 - Syracuse, NY      13204
(Address of Principal Executive Offices)          (Zip Code)


Registrant's telephone number, including area code: (315) 451-0066


(Former Name or Former Address, if Changed Since Last Report)


Item 4

(a)      The Board of Directors of the registrant
    approved the engagement of Pricewaterhouse Coopers
    LLP as its independent auditors for the fiscal
    year ending December 31, 2000 to replace the firm
    of Ernst & Young LLP, effective June 1, 2000.

    The reports of Ernst & Young LLP on the
    registrant's financial statements for the past two
    fiscal years did not contain an adverse opinion or
    a disclaimer of opinion and were not qualified or
    modified as to uncertainty, audit scope, or
    accounting principles.

    In connection with the audits of the registrant's
    financial statements for each of the two fiscal
    years ended December 31, 1999, and in the
    subsequent interim period, there were no
    disagreements with Ernst & Young LLP on any
    matters of accounting principles or practices,
    financial statement disclosure, or auditing scope
    and procedures which, if not resolved to the
    satisfaction of Ernst & Young LLP would have
    caused Ernst & Young LLP to make reference to the
    matter in their report.  The registrant has
    requested Ernst & Young LLP to furnish it a letter
    addressed to the Commission stating whether it
    agrees with the above statements.  A copy of that
    letter is filed as Exhibit 1 to this Form 8-K.

(b) The registrant did not consult Pricewaterhouse
    Coopers LLP within its two most recent fiscal
    years, and any subsequent interim period, prior to
    engaging them concerning matters set forth in Item
    304(a)(2) of SEC Regulation SK.
                      SIGNATURES


Pursuant to the requirements of the Securities Exchange
act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned hereunto
duly authorized.


                     FIRST FORTIS LIFE INSURANCE COMPANY


                         By:  /s/ David A. Peterson
                         Name:  David A. Peterson
                         Title:  Corporate Officer


Dated:      June 1, 2000
                                              EXHIBIT I


June 1, 2000


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


Gentlemen:

We have read Item 4 of Form 8-K dated June 1, 2000, of
First Fortis Life Insurance Company and are in
agreement with the statements contained in the three
paragraphs of Item 4(a) on page 1 therein.  We have no
basis to agree or disagree with other statements of the
registrant contained therein.

                              Very truly yours,

                              /s/ Ernst & Young LLP

                              Ernst & Young LLP


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