EXHIBIT 15 Securities and Exchange Commission 500 North Capital Street Washington, D.C. 10549 Re: Protective Life Corporation Registration on Form S-8 We are aware that our reports dated October 27, 1993; July 27, 1993, except for Note G, as to which the date is August 6, 1993; and April 27, 1993, except for Note G, as to which the date is May 5, 1993, on our reviews of interim consolidated financial information of Protective Life Corporation and subsidiaries for the periods ended September 30, 1993, June 30, 1993, and March 31, 1993, respectively, and included in the Company's quarterly reports on Form 10-Q for the quarters then ended, are incorporated by reference in the Company's registration statement on Form S-8, Pursuant to Rule 436(c) under the Securities Act of 1933, these reports should not be considered a part of the registration statement prepared or certified by us within the meaning of Sections 7 and 11 of that Act. COOPERS & LYBRAND Birmingham, Alabama January 10, 1993 19