WRL LETTERHEAD

October 30, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	WRL Series Life Account
	Pre-Effective Amendment No. 2 to Registration Statement
	on Form N-6 for the WRL Xcelerator Focus and WRL Xcelerator Exec
	File Nos. 333-152446/811-04420

Attn: Craig Ruckman

To the Commission:

Pursuant to Rule 461 under the Securities Act of 1933, the undersigned, as Registrant and Principal Underwriter for the WRL Xcelerator Focus^SM and WRL Xcelerator Exec^SM variable life insurance policies (the “Policies”) of the Registrant, hereby requests acceleration of the effective date of the above-referenced Registration Statement filed on Form N-6/A to October 30, 2008, or as soon thereafter as reasonably practicable.

WRL SERIES LIFE ACCOUNT

(Registrant)

By: WESTERN RESERVE LIFE ASSURANCE CO. OF OHIO (“WRL”)

TRANSAMERICA CAPITAL, INC. (“TCI”)

(Principal Underwriter)

Arthur D. Woods

Vice President and Senior Counsel of WRL

Assistant Vice President of TCI