MAX BERUEFFY
Senior Associate Counsel
Writer’s Direct Number: (205) 268-3581
Facsimile Number: (205) 268-3597
Toll-Free Number: (800) 627-0220
E-mail: max.berueffy@protective.com
December 18, 2008
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Protective Life Insurance Company |
|
| Initial Registration Statement on Form S-1 |
|
| for Modified Guaranteed Annuity Contracts |
Dear Commissioners:
Protective Life Insurance Company is hereby electronically transmitting for filing under the Securities Act of 1933, as amended, an initial registration statement on Form S-1 for certain modified guaranteed annuity contracts. Any exhibits not included herein and certain other information will be added by pre-effective amendment.
If you have any questions or comments about this filing, please contact the undersigned at (205) 268-3581 or Elisabeth M. Bentzinger at (202) 383-0717.
Very truly yours,
/s/ Max Berueffy |
|
Max Berueffy
Senior Associate Counsel
cc: Elisabeth M. Bentzinger
