Protective Life Insurance Company

Post Office Box 2606

Birmingham, AL 35202

205-268-1000

Steven G. Walker

Senior Vice President, Controller

and Chief Accounting Officer

205-268-6775

Fax: 205-268-3541

Toll Free 800-866-3555

Email:  steve.walker@protective.com

October 3, 2011

VIA EDGAR

Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, NW

Washington, DC 20549

RE:	Protective Life Insurance Company
	Form 10-K for the Fiscal Year Ended December 31, 2010
	Filed March 30, 2011
	File No. 001-31901

Dear Mr. Rosenberg,

Protective Life Insurance Company acknowledges receipt of your letter dated September 20, 2011. We currently anticipate providing our response to you no later than November 15, 2011. Should you have any questions you may contact Charles Evers, Vice President of Corporate Accounting, at (205) 268-3596 or me at (205) 268-6775.

Sincerely,

/s/ Steven G. Walker

Steven G. Walker

Senior Vice President, Controller

and Chief Accounting Officer.