Transamerica Advisors Life Insurance CORRESP Correspondence with SEC

  Administrative Office: 4333 Edgewood Road NE Cedar Rapids, IA 52499

May 15, 2013

Mr. Michael Kosoff

Insured Investments Office

U.S. Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

Re: Transamerica Advisors Life Insurance Company

Form S-3 Pre-Effective Amendment No. 2

File No. 333-185576                                                 

Dear Mr. Kosoff:

This letter responds to comments that you provided with respect to the Pre-Effective Amendment No. 2 of the above-referenced registration statement on Form S-3 of Transamerica Advisors Life Insurance Company (“TALIC” or “we”). For your convenience, I have restated your comments below, and followed each comment with our response.

Comments:

1. Fee Table –Please clarify that the dash means that the option is not available.

Response:We have added NA in the Fee Table rather than dashes.

2. Fee Table –Please note that the fees can increase up to the maximum somewhere in the Fee Table as well as stating it on page 60 .

Response:We have complied with the comment.Please see page 6.

3. Website –Please confirm that the investor website will be up and running prior to the product launching.

Response:The investor website will be available prior to launch.

Very truly yours,

/s/ Darin D. Smith

Darin D. Smith

Managing Assistant General Counsel

Enclosures