SEPARATE ACCOUNT VA-2L OF TRANSAMERICA OCCIDENTAL LIFE INS C
N-30D, 1998-09-04
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September 4, 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 VA-2L (File No. 33-49998)

Dear Commissioner:

On behalf of  Transamerica  Occidental Life Insurance  Company and  Transamerica
Occidental Life Separate  Account VA-2L  ("separate  account"),  incorporated by
reference are the semi-annual  reports for the underlying  funds of the separate
account for filing with the Securities and Exchange Commission, pursuant to Rule
30b2-1  under  the  Investment  Company  Act of 1940  ("Act").  The funds are as
follows:  the Dreyfus Stock Index Fund, the Dreyfus Socially  Responsible Growth
Fund, Money Market,  Special Value,  Zero Coupon 2000,  Quality Bond, Small Cap,
Capital Appreciation,  Growth and Income,  International  Equity,  International
Value,  Disciplined  Stock,  Small  Company  Stock,  Limited  Term High  Income,
Balanced, and Transamerica VIF Growth.

These semi-annual reports are for the period ending June 30, 1998, and have 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: R. Fink, Esq.



<PAGE>

<TABLE>
<CAPTION>


- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
       Entity                      Fund                 File No.     Date Filed         Accession No.          CIK No.
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
<S>                 <C>                               <C>            <C>       <C>                            <C>
The Dreyfus Corp.     Socially Responsible Growth      811-07044       9-2-98     0000890064-98-000010          890064
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Stock Index                      811-05715       9-3-98     0000846800-98-000008          846800
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Capital Appreciation             811-05125      8-24-98     0000813383-98-000032          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Small Cap                        811-05125      8-21-98     0000813383-98-000019          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Small Company Stock              811-05125      8-24-98     0000813383-98-000028          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Quality Bond                     811-05125      8-24-98     0000813383-98-000026          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Zero Coupon                      811-05125      8-24-98     0000813383-98-000025          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Special Value                    811-05125      8-24-98     0000813383-98-000024          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      International Equity             811-05125      8-24-98     0000813383-98-000022          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Growth and Income                811-05125      8-24-98     0000813383-98-000021          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      International Value              811-05125      8-24-98     0000813383-98-000029          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Disciplined Stock                811-05125      8-24-98     0000813383-98-000027          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Money Market                     811-05125      8-24-98     0000813383-98-000023          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Limited Term High Income         811-05125      8-24-98     0000813383-98-000033          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Balanced                         811-05125      8-25-98     0000813383-98-000034          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
Transamerica VIF      Growth                           811-09126      8-31-98     0001002786-98-000019         1002786
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
</TABLE>





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