PFL LIFE VARIABLE ANNUITY ACCOUNT C
N-30D, 2000-09-11
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                    [PFL Life Insurance Company Letterhead]


September 11, 2000



VIA EDGAR


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

Re:  PFL Life Variable Annuity Account C
     File No. 811-08377, CIK 0001034621
     Rule 30b2-1 Filing

Commissioners:

As required by Rule 30d-2 under the Investment Company Act of 1940, as amended
(the "Act"), PFL Life Variable Annuity Account C, a unit investment trust
registered under the Act, recently mailed to its contract owners the semi-annual
report for the following underlying management investment companies:  Endeavor
Series Trust, Transamerica Variable Insurance Fund, Inc., Variable Insurance
Products Fund, Variable Insurance Products Fund II, Variable Insurance Products
Fund III, and WRL Series Fund, Inc.  This filing constitutes the filing of those
reports as required by Rule 30b2-1 under the Act.

Pursuant to Rule 30d-1 under the Act, on August 29, 2000, Endeavor Series Trust
filed its semi-annual report with the Commission via EDGAR (CIK:  0000847254);
on September 7, 2000 Transamerica Variable Insurance Fund, Inc. filed its semi-
annual report with the Commission via EDGAR (CIK: 0001002786); on August 24,
2000, Variable Insurance Products Fund filed its semi-annual report with the
Commission via EDGAR (CIK:  0000356494); on August 24, 2000, Variable Insurance
Products Fund II filed its semi-annual report with the Commission via EDGAR
(CIK:   0000831016); on August 25, 2000, Variable Insurance Products Fund III
filed its semi-annual report with the
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Securities and Exchange Commission
Page 2
September 11, 2000

Commission via EDGAR (CIK:  0000927384); and on August 25, 2000, WRL Series
Fund, Inc. filed its semi-annual report with the Commission via EDGAR (CIK:
0000778207).  To the extent necessary, these filings are incorporated herein by
reference.

Very truly yours,

PFL Life Insurance Company

/s/ Frank A. Camp

Frank A. Camp
Division General Counsel
Financial Markets Division


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