March 4, 1998
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 C (File No. 2-36250)
Dear Commissioner:
On behalf of Transamerica Occidental Life Insurance Company and Transamerica
Occidental Life Separate Account C ("separate account"), incorporated by
reference is the annual report for the underlying fund, Transamerica Variable
Insurance Fund, Inc., for filing with the Securities and Exchange Commission,
pursuant to Rule 30b2-1 under the Investment Company Act of 1940 ("Act").
Filer/Entity: Transamerica Variable Insurance Fund, Inc.
File #: 811-9010
CIK #: 1002786
Accession #: 0001002786-98-000005
Date of Filing: March 6, 1998
This annual report is for the period ending December 31, 1997, and has 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, Esq.
R. Fink, Esq.
<PAGE>
