<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen" xmlns:ns1="http://www.sec.gov/edgar/common" xmlns:sccom="http://www.sec.gov/edgar/sccommon" xmlns:ncom="http://www.sec.gov/edgar/ncencommon" xmlns:iso="http://www.sec.gov/edgar/iso_statecodes" xmlns:exch="http://www.sec.gov/edgar/iso_exchangelist" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <schemaVersion>X0505</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001821985</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <investmentCompanyType>N-6</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportClass>
        <classInfo>
          <classId>C000222824</classId>
          <!--Field: Pseudo-Tag; ID: Class Name; Data: Protective Executive Benefits Registered VUL-->
        </classInfo>
      </reportClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2025-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Protective COLI VUL</registrantFullName>
      <investmentCompFileNo>811-23604</investmentCompFileNo>
      <registrantCik>0001821985</registrantCik>
      <registrantLei>2549001WVAMDH8KSAX05</registrantLei>
      <registrantstreet1>2801 Highway 280 South</registrantstreet1>
      <registrantcity>Birmingham</registrantcity>
      <registrantzipCode>35223-2488</registrantzipCode>
      <registrantstate>US-AL</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>205-268-1000</registrantphoneNumber>
      <websites>
        <website webpage="www.protective.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Protective Life Insurance Company</officeName>
          <officeAddress1>2801 Highway 280 South</officeAddress1>
          <officeCity>Birmingham</officeCity>
          <officeStateCountry officeState="US-AL" officeCountry="US"/>
          <officeRecordsZipCode>35223-2488</officeRecordsZipCode>
          <officePhone>205-268-1000</officePhone>
          <booksRecordsDesc>Records maintained include customer account information, transactions, daily account values, accumulation unit value calculations, general and auxiliary ledgers, corporate charters, by-laws and minute books.</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Protective Life Insurance Company"/>
      <registrantClassificationType>N-6</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>SCOTT E. CREUTZMANN</ccoName>
          <crdNumber>005351383</crdNumber>
          <ccoStreet1>2801 Highway 280 South</ccoStreet1>
          <ccoCity>Birmingham</ccoCity>
          <ccoStateCountry ccoState="US-AL" ccoCountry="US"/>
          <ccoZipCode>35223-2488</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Investment Distributors, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-46802</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000035490</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-TN" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>KPMG</publicAccountantName>
          <pcaobNumber>00185</pcaobNumber>
          <publicAccountantLei>5493003PVCIGA21K0K42</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-DE" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Protective Life Insurance Company</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>41W01VBG8F2D0X56VL51</depositorLei>
          <depositorStateCountry depositorState="US-NE" depositorCountry="US"/>
          <depositorUltimateParentname>Dai-ichi Life Holdings, Inc.</depositorUltimateParentname>
        </depositor>
      </depositors>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000069971"/>
      <numOfContracts>1183</numOfContracts>
      <contractSecurities>
        <contractSecurity separateAccountSecurityName="Protective Executive Benefits Registered VUL" separateAccountContractId="C000222824" separateAccountTotalAsset="212182884.79" numContractsSold="211" grossPremiumReceived="42206020.69" grossPremiumReceivedSection1035="283399.38" numContractsAffected="25" contractValueRedeemed="19802087.23" contractValueRedeemedSection1035="347241.11" numContractsAffectedRedeemed="1"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
      <isRule12D1Dash4Reliance>N</isRule12D1Dash4Reliance>
      <isRule12D1GReliance>N</isRule12D1GReliance>
    </unitInvestmentTrust>
    <signature registrantSignedName="Protective COLI VUL" signedDate="2026-02-09" signature="Brandon J. Cage" title="Vice President and Managing Counsel"/>
  </formData>
</edgarSubmission>
