September 3, 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 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
CIK #: 759751
Accession #: 0000950136-97-001197
Date of Filing: August 27, 1997
This semi-annual report is for the period ending June 30, 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.
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