EXHIBIT 15

                                                                      EXHIBIT 15

Securities and Exchange Commission
450 Fifth Street NW
Washington, D.C. 20549

Re: Protective Life Insurance Company

We are aware that our report dated April 26, 2000 on our review of interim
consolidated financial information of Protective Life Insurance Company and
Subsidiaries for the period ended March 31, 2000, and included in the Company's
quarterly report on Form 10-Q for the quarter then ended, is included in this
registration statement on Form S-6. Pursuant to Rule 436 under the Securities
Act of 1933, this report should not be considered a part of the registration
statements prepared or certified by us within the meaning of Sections 7 and 11
of that Act.

PRICEWATERHOUSECOOPERS, LLP

Birmingham, Alabama
May 25, 2000