TRANSAMERICA OCCIDENTALS SEPARATE ACCOUNT FUND C
N-30D, 1998-09-01
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September 1, 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 Commissioners:

On behalf of  Transamerica  Occidental Life Insurance  Company and  Transamerica
Occidental Life Separate Account C, incorporated by reference is the semi-annual
report for the underlying  fun,  Transamerica  Variable  Insurance  Fund,  Inc.,
filing with the  Securities  and  Exchange  Commission,  pursuant to Rule 30b2-1
under the Investment Company Act of 1940 ("Act").

Entity:           Transamerica Variable Insurance Fund, Inc.
File No.:         811-9126
CIK:              1002786
Accession No.:    0001002786-98-000019
Date of Filing:   8-31-98

This  semi-annual  report is for the period  ending June 30, 1998,  and has been
transmitted to contract holders in accordance with Rule 30d-1 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:      Regina Fink, Esq.






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