Protective Life (PLPDZ) 10-Q2007 Q2 Quarterly report

Filed: 10 May 07, 12:00am

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Removed: accrual, AcSEC, actively, addressed, alter, American, amounting, anchor, announced, applying, approach, approval, arose, automobile, bankruptcy, capitalization, Certified, Chapter, closing, collateralize, collectively, compliance, compression, declared, deem, depend, develop, difficult, disclose, distribute, driver, equivalent, Euro, European, exemption, facing, guarantee, half, Hedging, indemnify, Institute, integration, introduced, JPMorgan, low, manufacture, mentioned, method, monitor, motivate, obligating, occurring, Office, opportunity, originally, payout, permitted, postretirement, projected, proportion, prospective, public, rebalanced, reclassified, record, reducing, reenter, reinvested, rejected, reorganization, repayment, revised, revolving, ruling, SarbanesOxley, selling, served, significantly, simply, SVO, tenant, trend, upward, West

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[PROTECTIVE LIFE CORPORATION LETTERHEAD]

EXHIBIT 32(b)

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q of Protective Life Corporation (the “Company”) for the period ending March 31, 2007 as filed with the Securities and Exchange Commission (the “Report”), I, Gary Corsi, Executive Vice President and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Gary Corsi

Gary Corsi

Executive Vice President and

Chief Financial Officer

May 10, 2007

This certification accompanies the Report pursuant to §906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as amended.