SEPARATE ACCOUNT VL OF TRANSAMERICA OCCIDENTAL LIFE INS CO
N-30D, 1998-09-02
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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 VL (File No. 33-2022)

Dear Commissioners:

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").

Entity:           Hudson River Trust
File No.:         811-04185
CIK No.: 759751
Accession No:      0000950136-98-001582
Date of Filing:   8-28-98

This  semi-annual  report is for the period  ending June 30, 1998,  and has been
transmitted  to contract  holders  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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