Protective Life Insurance Company
Post Office Box 2606
Birmingham, AL 35202
205-268-1000
Steven G. Walker
Senior Vice President, Controller
and Chief Accounting Officer
205-268-6775
Fax: 205-268-3541
Toll Free 800-866-3555
Email: steve.walker@protective.com
October 3, 2011
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NW
Washington, DC 20549
RE: | Protective Life Insurance Company |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed March 30, 2011 |
| File No. 001-31901 |
Dear Mr. Rosenberg,
Protective Life Insurance Company acknowledges receipt of your letter dated September 20, 2011. We currently anticipate providing our response to you no later than November 15, 2011. Should you have any questions you may contact Charles Evers, Vice President of Corporate Accounting, at (205) 268-3596 or me at (205) 268-6775.
Sincerely,
/s/ Steven G. Walker |
|
Steven G. Walker |
|
Senior Vice President, Controller |
|
and Chief Accounting Officer. |
|