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









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