August 22, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Transamerica Occidental Life Insurance Company and Transamerica
     Occidental Life Separate Account VA-2L (File No. 33-49998)

Dear Commissioner:

On behalf of  Transamerica  Occidental Life Insurance  Company and  Transamerica
Occidental Life Separate  Account VA-2L  ("separate  account"),  incorporated by
reference are the semi-annual  reports for the underlying funds of the "separate
account" for filing with the  Securities  and Exchange  Commission,  pursuant to
Rule 30b2-1 under the Investment  Company Act of 1940 ("Act").  The funds are as
follows:  the Dreyfus Variable Investment Fund, the Dreyfus Stock Index Fund and
the Dreyfus Socially Responsible Growth Fund.

                                     Dreyfus
               Dreyfus Variable    Dreyfus Stock  Socially Responsible
               Investment Fund     Index Fund          Growth Fund

Entity              Dreyfus        Dreyfus        Dreyfus
File #              811-5125       811-05719      811-07044
Date of Filing      8/19/96        8/12/96        8/12/96
Accession #         0000813383-96- 0000846800-96- 0000890064-96
                      000013         000006         000010
CIK#                  813383         846800         890064


These semi-annual reports are for the period ending June 30, 1996, and have been
transmitted to contract holders in accordance with Rule 30d-2 under the Act.

If you have any questions regarding this filing,  please contact the undersigned
at (213) 742- 3126.

Very truly yours,


Susan Vivino
Paralegal

cc:  F. Bellamy
     R. Fink