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         CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 29 to the Registration Statement on Form N-4 (No. 033-19421)
(the "Registration Statement") of our report dated March 31, 2005, relating
to the consolidated financial statements of Fortis Benefits Insurance
Company, which appears in such Registration Statement. We also consent to the
reference to us under the heading "Independent Registered Public Accounting
Firm" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 29 to Registration Statement No. 33-19421 of Fortis Benefits Insurance
Company Variable Account D, on Form N-4, of our report dated February 24,
2005, relating to the statements of assets and liabilities of Fortis Benefits
Insurance Company Variable Account D as of December 31, 2004, and the related
statements of operations for the year then ended and the statements of
changes in net assets for each of the two years in the period ended December
31, 2004, included in the Statement of Additional Information, which is
incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 18 to the Registration Statement on Form N-4 (No. 033-71688)
(the "Registration Statement") of our report dated March 31, 2005, relating
to the financial statements of First Fortis Life Insurance Company, which
appears in such Registration Statement. We also consent to the reference to
us under the heading "Independent Registered Public Accounting Firm" in such
Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 18 to Registration Statement No. 33-71688 of First Fortis Life Insurance
Company Separate Account A, on Form N-4, of our report dated February 24,
2005, relating to the statements of assets and liabilities of First Fortis
Life Insurance Company Separate Account A as of December 31, 2004, and the
related statements of operations for the year then ended and the statements
of changes in net assets for each of the two years in the period ended
December 31, 2004, included in the Statement of Additional Information, which
is incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 24 to the Registration Statement on Form N-4 (No. 033-37577)
(the "Registration Statement") of our report dated March 31, 2005, relating
to the consolidated financial statements of Fortis Benefits Insurance
Company, which appears in such Registration Statement. We also consent to the
reference to us under the heading "Independent Registered Public Accounting
Firm" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 24 to Registration Statement No. 33-37577 of Fortis Benefits Insurance
Company Variable Account D, on Form N-4, of our report dated February 24,
2005,  relating to the statements of assets and liabilities of Fortis
Benefits Insurance Company Variable Account D as of December 31, 2004, and
the related statements of operations for the year then ended and the
statements of changes in net assets for each of the two years in the period
ended December 31, 2004, included in the Statement of Additional Information,
which is incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 18 to the Registration Statement on Form N-4 (No. 033-71686)
(the "Registration Statement") of our report dated March 31, 2005, relating
to the financial statements of First Fortis Life Insurance Company, which
appears in such Registration Statement. We also consent to the reference to
us under the heading "Independent Registered Public Accounting Firm" in such
Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 18 to Registration Statement No. 33-71686 of First Fortis Life Insurance
Company Separate Account A, on Form N-4, of our report dated February 24,
2005, relating to the statements of assets and liabilities of First Fortis
Life Insurance Company Separate Account A as of December 31, 2004, and the
related statements of operations for the year then ended and the statements
of changes in net assets for each of the two years in the period ended
December 31, 2004, included in the Statement of Additional Information, which
is incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005<Page>

      CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 12 to the Registration Statement on Form N-4 (No. 333-43799)
(the "Registration Statement") of our report dated March 31, 2005, relating
to the consolidated financial statements of Fortis Benefits Insurance
Company, which appears in such Registration Statement. We also consent to the
reference to us under the heading "Independent Registered Public Accounting
Firm" in such Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 12 to Registration Statement No. 333-43799 of Fortis Benefits Insurance
Company Variable Account D, on Form N-4, of our report dated February 24,
2005,  relating to the statements of assets and liabilities of Fortis
Benefits Insurance Company Variable Account D as of December 31, 2004, and
the related statements of operations for the year then ended and the
statements of changes in net assets for each of the two years in the period
ended December 31, 2004, included in the Statement of Additional Information,
which is incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 13 the Registration Statement on Form N-4 (No. 333-79701) (the
"Registration Statement") of our report dated March 31, 2005, relating to the
consolidated financial statements of Fortis Benefits Insurance Company, which
appears in such Registration Statement. We also consent to the reference to
us under the heading "Independent Registered Public Accounting Firm" in such
Registration Statement.

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
June 6, 2005<Page>

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment
No. 13 to Registration Statement No. 333-79701 of Fortis Benefits Insurance
Company Variable Account D, on Form N-4, of our report dated February 24,
2005,  relating to the statements of assets and liabilities of Fortis
Benefits Insurance Company Variable Account D as of December 31, 2004, and
the related statements of operations for the year then ended and the
statements of changes in net assets for each of the two years in the period
ended December 31, 2004, included in the Statement of Additional Information,
which is incorporated by reference in such Registration Statement, and to the
reference to us under the heading "Experts" in such Statement of Additional
Information.

/s/ Deloitte & Touche LLP
Hartford, Connecticut
June 6, 2005Exhibit
4.6

 

CERTIFICATE OF
DECREASE

 

OF

 

CLASS A COMMON
STOCK

 

OF

 

SOUTHERN PERU
COPPER CORPORATION

 

(Pursuant to
Section 151(g) of the

Delaware General
Corporation Law)

 

Southern Peru Copper
Corporation, a corporation organized and existing under the General Corporation
Law of the State of Delaware (the “Corporation”), does hereby certify:

 

The Board of Directors of
the Corporation, by resolution dated May 12, 
2005 and pursuant to section 4.9(f) of the Corporation's Restated
Certificate of Incorporation, duly authorized and directed that the number of
shares of the Corporation’s Class A Common Stock, a series of the Corporation's
authorized capital stock, be decreased from 65,900,833 shares to 0 shares.

 

[signature
page follows]

 

1

 

IN WITNESS WHEREOF, the
Corporation has caused this Certificate to be signed by its Secretary on May
19, 2005.

 

	
   

  	
  SOUTHERN PERU COPPER
  CORPORATION

  
	
   

  	
   

  
	
   

  	
  By

  	
  /s/ Armando Ortega

  	
   

  
	
   

  	
   

  	
  Armando Ortega

  
	
   

  	
   

  	
  Secretary

  

 

2

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