Protective Life Corporation | |
Post Office Box 2606 |
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Birmingham, AL 35202 |
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205-268-1000 |
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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 5, 2011
VIA EDGAR
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NW
Washington, DC 20549
RE: | Protective Life Corporation |
| Form 10-Q for the Quarterly Period Ended June 30, 2011 |
| Filed August 5, 2011 |
| File No. 001-11339 |
Dear Mr. Rosenberg,
Pursuant to our conversation with SEC staff on October 4, 2011, we anticipate providing our response to your letter dated September 20, 2011 no later than October 28, 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, |
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/s/ Steven G. Walker |
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Steven G. Walker |
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Senior Vice President, Controller |
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