SEPARATE ACCOUNT VA-2L OF TRANSAMERICA OCCIDENTAL LIFE INS C
N-30D/A, 1999-03-10
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March 10, 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 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  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, MidCap Stock, Core Value and Transamerica VIF Growth.

These annual reports are for the period ending  December 31, 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>        <C>                <C>   
The Dreyfus Corp.     Socially Responsible Growth      811-07044      2-23-99     0000890064-99-000002          890064
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Stock Index                      811-05715       3-1-99     0000846800-99-000002          846800
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Capital Appreciation             811-05125      2-23-99     0000813383-99-000003          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Small Cap                        811-05125      2-23-99     0000813383-99-000008          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Small Company Stock              811-05125      2-23-99     0000813383-99-000010          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Quality Bond                     811-05125      2-23-99     0000813383-99-000007          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Zero Coupon                      811-05125      2-23-99     0000813383-99-000006          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Special Value                    811-05125      2-23-99     0000813383-99-000005          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      International Equity             811-05125      2-23-99     0000813383-99-000002          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Growth and Income                811-05125      2-23-99     0000813383-99-000001          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      International Value              811-05125      2-23-99     0000813383-99-000011          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Disciplined Stock                811-05125      2-23-99     0000813383-99-000009          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Money Market                     811-05125      2-23-99     0000813383-99-000004          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Limited Term High Income         811-05125      2-23-99     0000813383-99-000013          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Balanced                         811-05125      2-23-99     0000813383-99-000012          813383
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      MidCap Stock                     811-08673      2-24-99     0001056707-99-000001         1056707
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
                      Core Value                       811-08673      2-24-99     0001056707-99-000001         1056707
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------
Transamerica VIF      Growth                           811-09126      3-10-99     0001002786-99-000008         1002786
- --------------------- ------------------------------- ------------- ------------- --------------------------- -----------

</TABLE>



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