March 5, 1997
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 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 #: 0000950136-97-000178
CIK #: 759751
Filing Date: 02/27/97
This annual report is for the period ending December 31, 1996, 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.
