Principal Financial Group Principal Life Insurance Company Princor Financial Services Group October 23, 2007 VIA ELECTRONIC SUBMISSION Securities and Exchange Commission Division of Insurance Products 450 Fifth Street, NW Washington D.C. 20549 RE: Principal Life Insurance Company Variable Life Separate Account Registration Statement on Form N-6 filed on October 5, 2007 File No. 333-146526 Accession No. 0000812797-07-000013 Ladies and Gentlemen: The filing referenced above was submitted in an attempt to obtain Series and Class identifiers for a new variable life contract. It was later learned this was unnecessary and that a subsequent N-6 filing could not be made using the Series and Class identifiers obtained with this filing. Therefore, we are requesting this filing be withdrawn. Thank you for your assistance in this matter. Sincerely, Jennifer Mills Registered Product Development Consultant 515-235-9154 The Principal Home Office: Des Moines, IA USA 50392-2080 (800)451-5447 Securities offered through Princor Financial Services Corporation, member NASD, SIPC, Des Moines, IA 50392-2080 FAX (515) 248-4745 Principal Life and Princor are members of the Principal Financial Group