ALYSON SAAD
Counsel, 2VP
Writer’s Direct Number: (205) 268-2984
Facsimile Number: (205) 268-3597
Toll-Free Number: (800) 627-0220
March 10, 2021
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Protective Life Insurance Company |
Dear Commissioners:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Protective Life Insurance Company (the Company”) respectfully requests that the Securities and Exchange Commission (“SEC”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of Amendment No. 1 to the Registration Statement on Form S-3 for the Account (File No. 333-222086) together with all exhibits (the “Amendment”) as filed with the SEC on March 1, 2021 (Accession No. 0001104659-21-030070).
The Amendment was incorrectly tagged as an S-3/A filing instead of a POS AM filing. A correctly tagged submission will be filed shortly.
If you have questions regarding this request, please contact the undersigned at the above number, or Thomas Bisset at Eversheds-Sutherland (US) LLP, counsel to the Company, at 202.383.0118.
| Sincerely, |
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| /s/ Alyson Saad |
| Alyson Saad |
| Counsel, 2VP |
cc: Thomas Bisset
