STEVE M. CALLAWAY
Senior Associate Counsel
Writer's Direct Number: (205) 868-3804
Facsimile Number: (205) 868-3597
Toll-Free Number: (800) 627-0220
E-mail: [email protected]
February 22, 1999
VIA FACSIMILE
Securities and Exchange Commission
Office of Edgar Information and Analysis
450 Fifth Street, NW
Washington, DC 20549
RE: ACCESSION NUMBER: 0000950168-99-000352
Post-Effective Amendment No. 1 to
Registration Statement No. 333-50055 on Form S-1
Dear Commissioners:
On February 12, 1999, Protective Life Insurance Company filed the
above-captioned Registration Statement using the wrong CIK and CCC
identification numbers. Due to this error, please withdraw Accession Number:
0000950168-99-000352. On February 16, 1999, the subject Post-Effective Amendment
was filed using the correct CIK and CCC identification numbers. The Accession
Number for the correct filing is 0000950168-99-000426.
Thank you for your assistance in this matter and please address any
questions or comments about this filing to the undersigned at (800) 627-0220.
Very truly yours,
/s/ Steve M. Callaway
Steve M. Callaway
