Exhibit 99.23(b)
[SUTHERLAND ASBILL & BRENNAN LLP]
THOMAS E. BISSET
DIRECT LINE: 202.383.0118
E-mail: thomas.bisset@sutherland.com
April 26, 2016
VIA EDGAR
Board of Directors
Protective Life Insurance Company
2801 Highway 280 South
Birmingham, Alabama 35223
RE: ProSaver Platinum
Pre-Effective Amendment No. 1
Directors:
We hereby consent to the reference to our name under the heading “Legal Matters” in the Prospecctus filed as part of Pre-Effective Amendment No. 1 to the Form S-3 registration statement relating to certain modified guaranteed annuity contract (File No. 333-209828) by Protective Life Insurance Company with the Securities and Exchange Commission. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.
| Sincerely, |
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| SUTHERLAND ASBILL & BRENNAN LLP |
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| By: | /s/ Thomas E. Bisset |
| | Thomas E. Bisset |