SEPARATE ACCOUNT VL OF TRANSAMERICA OCCIDENTAL LIFE INS CO
N-30D, 1996-09-04
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September 4, 1996



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 VL (File No. 33-2022)

Dear Commissioner:

On behalf of  Transamerica  Occidental Life Insurance  Company and  Transamerica
Occidental  Life  Separate  Account VL  ("separate  account"),  incorporated  by
reference is the  semi-annual  report for the underlying  fund, The Hudson River
Trust, for filing with the Securities and Exchange Commission,  pursuant to Rule
30b2-1 under the Investment Company Act of 1940 ("Act").

Filer/Entity:  Hudson River Trust
File #:   811-04185
Accession #:   0000950136-96-000747
CIK #:    759751
Filing Date:   08/28/96

This  semi-annual  report is for the period  ending June 30, 1996,  and has been
transmitted to contract holders in accordance with Rule 30d-2 under the Act.

If you have any questions  regarding  the enclosed  report,  please  contact the
undersigned at (213) 742-3126.

Very truly yours,



Susan Vivino
Paralegal

cc:  R. Fink




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