INVESTMENT DISTRIBUTORS, INC.
2801 Highway 280 South • Birmingham, AL • 35223 • (205) 268-1000
April 14, 2003
VIA EDGARLINK
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
RE: Registration Statement on Form S-1 for
Modified Guaranteed Annuity Contracts
Issued by Protective Life Insurance Company
Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, Investment Distributors, Inc., as principal underwriter, hereby joins in a request by the above captioned Registrant that the effective date of the above-captioned registration statement filed on Form S-1 be accelerated to May 1, 2003, or as soon thereafter as is reasonably practicable.
Investment Distributors, Inc.
By: /s/ CAROLYN KING
Name: Carolyn King
Title: President and Chief Executive Officer
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