-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 I2FVY7Ut1rOQ55jcM62eokoJFnepZzKfYb8hVMPH8UXSfYuna/WvBoCBSRW6Dknp
 DjuvL5CaJY1skoqFzp2C6w==

<SEC-DOCUMENT>9999999995-07-001636.txt : 20070502
<SEC-HEADER>9999999995-07-001636.hdr.sgml : 20070502
<ACCEPTANCE-DATETIME>20070502001559
ACCESSION NUMBER:		9999999995-07-001636
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070501
DATE AS OF CHANGE:		20070502
EFFECTIVENESS DATE:		20070501

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-142293
		FILM NUMBER:		07808173

	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>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-05-01</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>11:25:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0000310826</cik>
            <entityName>PROTECTIVE LIFE INSURANCE CO</entityName>
            <fileNumber>333-142293</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----