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<!--Generated by CompSci Transform (tm) - http://www.compsciresources.com-->
<!--Created: Fri Feb 25 18:20:22 UTC 2022-->
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    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001821985</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <investmentCompanyType>N-6</investmentCompanyType>
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    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Protective COLI VUL</nameOfIssuer>
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          <addressOfIssuer>
            <street1>2801 Highway 280 South</street1>
            <city>Birmingham</city>
            <state>AL</state>
            <country>X1</country>
            <zipCode>35223</zipCode>
          </addressOfIssuer>
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        <item2>
          <reportClass>
            <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
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        <item3>
          <investmentCompActFileNo>811-23604</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-248236</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2021</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
          <isThisTheLastTimeIssuerFilingThisForm>false</isThisTheLastTimeIssuerFilingThisForm>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>17181165.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>6544699.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>6544699</totalAvailableRedemptionCredits>
          <netSales>10636466</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0000927</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>986</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>986</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Thomas Tynes</signature>
          <nameAndTitle>Thomas Tynes, Assistant Vice President, LAD Accounting, Protective Life Insurance Company</nameAndTitle>
          <signatureDate>02/24/2022</signatureDate>
        </signature>
      </annualFilingInfo>
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</edgarSubmission>
