SEPARATE ACCOUNT VL OF TRANSAMERICA OCCIDENTAL LIFE INS CO
N-30D, 1999-09-03
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September 2, 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 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 #:               0000950136-99-001132
         Date of Filing:            8-26-99

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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