<SEC-DOCUMENT>0001104659-19-011910-index.html : 20190301
<SEC-HEADER>0001104659-19-011910.hdr.sgml : 20190301
<ACCEPTANCE-DATETIME>20190301142753
ACCESSION NUMBER:		0001104659-19-011910
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20190225
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20190301
DATE AS OF CHANGE:		20190301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PROTECTIVE LIFE INSURANCE CO
		CENTRAL INDEX KEY:			0000310826
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				630169720
		STATE OF INCORPORATION:			TN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31901
		FILM NUMBER:		19648425

	BUSINESS ADDRESS:	
		STREET 1:		2801 HIGHWAY 280 SOUTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35223
		BUSINESS PHONE:		2058799230

	MAIL ADDRESS:	
		STREET 1:		PO BOX 2606
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35202
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a19-5648_18k.htm
<DESCRIPTION>8-K
<TEXT>
Document 1 - file: a19-5648_18k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a19-5648_1ex16d1.htm
<DESCRIPTION>EX-16.1
<TEXT>
Document 2 - file: a19-5648_1ex16d1.htm

</DOCUMENT>
</SEC-DOCUMENT>