March 10, 2008

VIA EDGAR

Securities and Exchange Commission

100 F Street,

NE Washington, D.C. 20549

Re: WRL Series Life Account of Western Reserve Life Assurance Co. of Ohio, SEC FILE No. 811-04420

• WRL Freedom Elite Builder, Registration No. 333-58322

• WRL Freedom Elite, Registration No. 333-62397

• WRL Financial Freedom Builder, Registration No. 333-23359

• WRL Freedom Equity Protector, Registration No. 033-31140

• WRL Freedom Wealth Protector, Registration No. 033-69138

• WRL Freedom Elite Advisor, Registration No. 333-100993

• WRL Xcelerator, Registration No. 333-107705

• WRL Freedom Elite Builder II, Registration No. 333-110315

• WRL ForLife, Registration No. 333-135005

Rule 30b2-1 Filing

Commissioners:

As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the “Act”), Western Reserve Life Assurance Co. of Ohio (the “Company”), on behalf of the Registrant, recently sent (or will send) to its policyholders the annual reports dated December 31, 2007 for the underlying management investment companies listed below (the”Funds”). This filing constitutes the filing of those reports as required by Rule 30b2-1 under the Act:

AEGON/Transamerica Series Trust, SEC File No. 811-04419

Fidelity Variable Insurance Products Fund, SEC File No. 811-03329

Fidelity Variable Insurance Products Fund II, SEC File No. 811-05511

Fidelity Variable Insurance Products Fund III, SEC File No. 811-07205

ProFunds, SEC File No. 811-08239

Access One Trust, SEC File No. 811-21634

The Company understands that the Funds have file, or will file, their annual reports with the Commission under separate cover, pursuant to Rule 30d-1. To the extent necessary, these filings are incorporated herein by reference.

If you have any questions regarding this filing, please contact the undersigned at (727) 299-1830 or Gayle Morden at (727) 299-1747.

Very truly yours,

/s/ Arthur D. Woods

Arthur D. Woods

Vice President & Senior Counsel

cc: Gayle A. Morden

Priscilla Hechler