TRANSAMERICA OCCIDENTALS SEPARATE ACCOUNT FUND C
N-30D, 1999-09-07
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September 7, 1999


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  semi-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 #:      0001002786-99-000017
         Date of Filing:   September 7, 1999

This  semi-annual  report is for the period  ending June 30, 1999,  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.





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