<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0000903939-26-000008</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000903939</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Class I Shares (CUSIP No. has not been assigned; Issuer's EIN provided as an alternative identifier)</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0002066579</issuerCik>
        <issuerName>Privacore VPC Asset Backed Credit Fund</issuerName>
        <issuerCusips>
          <issuerCusipNumber>392256726</issuerCusipNumber>
          <issuerCusipNumber/>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>C/O PRIVACORE CAPITAL</com:street1>
          <com:street2>1411 BROADWAY</com:street2>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10018</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>BANKERS LIFE &amp; CASUALTY CO</reportingPersonName>
      <citizenshipOrOrganization>IL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4488080.41</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4488080.41</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4488080.41</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>74.9</classPercent>
      <typeOfReportingPerson>IC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Privacore VPC Asset Backed Credit Fund</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>C/O PRIVACORE CAPITAL, 1411 BROADWAY, NEW YORK, NEW YORK, 10018</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Bankers Life and Casualty Company</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>303 East Wacker Drive, Fifth Floor
Chicago, IL  60601</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Illinois</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IC</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>4,488,080.41</amountBeneficiallyOwned>
        <classPercent>74.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>4,488,080.41</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0.00</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>4,488,080.41</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0.00</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BANKERS LIFE &amp; CASUALTY CO</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Rachel J. Spehler</signature>
        <title>Senior Vice President, Deputy General Counsel and Secretary</title>
        <date>03/31/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
