Exhibit 15

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated November 14, 2005 on our review of interim financial information of Protective Life Insurance Company and its subsidiaries (the “Company”) for the three-month and nine-month periods ended September 30, 2005 and 2004, and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2005, is incorporated by reference in the Company’s registration statement on Form S-3 (File No. 333-100944).

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Birmingham, Alabama

November 14, 2005