| Protective Life Corporation |
| Post Office Box 2606 |
| Birmingham, AL 35202 |
| Phone 205 268-1000 |
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
September 17, 2012
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: | Protective Life Corporation |
| Form 10-K for Fiscal Year Ended December 31, 2011 |
| Filed February 28, 2012 |
| File No. 001-11339 |
Dear Mr. Rosenberg:
We have received your letter dated September 11, 2012. We anticipate providing our response to you by October 9, 2012. Should you have any questions you may contact Charles Evers, Vice President, Corporate Accounting, at (205) 268-3596 or me at (205) 268-6775.
Sincerely,
/s/ Steven G. Walker |
|
Steven G. Walker |
|
Senior Vice President, Controller and Chief Accounting Officer |
|