Michele H. Abate
Vice President and
Associate General Counsel
New England Life Insurance Company
11225 North Community House Road
Charlotte, NC 28277
September 8, 2026
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: |
New England Variable Life Separate Account | |
| File No. 811-03713 |
Commissioners:
The Semi-Annual Reports for the
period ended June 30, 2026 of the underlying funds are
incorporated herein by reference as the reports transmitted to policyowners of New England
Variable Life Separate Account of New England Life Insurance Company pursuant to Rule 30b2-1
under the Investment Company Act of 1940 and are listed as follows:
The Semi-Annual Reports for certain funds of
American Funds Insurance Series® are
incorporated by reference as filed on Form N-CSRS, CIK No. 0000729528, File
No. 811-03857.
The Semi-Annual Reports for certain portfolios of Brighthouse Funds Trust I are incorporated by
reference as filed on Form N-CSRS, CIK No. 0001126087, File No. 811-10183.
The Semi-Annual Reports for certain portfolios of Brighthouse Funds Trust II are incorporated by
reference as filed on Form
N-CSRS, CIK No. 0000710826, File No. 811-03618.
The Semi-Annual Report
for the Equity-Income Portfolio of Variable Insurance Products Fund is
incorporated by reference as filed on Form N-CSRS, CIK No. 0000356494, File
No. 811-03329.
Sincerely,
| /s/ Michele H. Abate |
| Michele H. Abate |
| Vice President and Associate General Counsel |
| New England Life Insurance Company |