-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ECrrYO8GxZx84fbHoHCscv/0/MeytRwc29JzrmBI1Xn4pVU8eOWXXGHbmwKPbcEa 9/cwqxvgxOSjlAyXOHPPcA== 0000355429-07-000084.txt : 20070424 0000355429-07-000084.hdr.sgml : 20070424 20070222123941 ACCESSION NUMBER: 0000355429-07-000084 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PROTECTIVE LIFE CORP CENTRAL INDEX KEY: 0000355429 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 952492236 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2801 HGWY 280 S CITY: BIRMINGHAM STATE: AL ZIP: 35223 BUSINESS PHONE: 2052683596 MAIL ADDRESS: STREET 1: PO BOX 2606 CITY: BIRMINGHAM STATE: AL ZIP: 35202 CORRESP 1 filename1.htm Response to SEC Comment Letter 2-22-07
Protective Life Corporation
Post Office Box 2606
Birmingham, AL 35202
205-268-1000

Steven G. Walker
Senior Vice President, Controller
and Chief Accounting Officer
205-268-6775
Fax: 205-268-3541
Toll Free 800-866-3555
Email: steve.walker@protective.com
 

 
February 22, 2007




Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street, NW
Washington, DC 20549

RE: Protective Life Corporation
Letter filed on February 21, 2007 regarding
Form 10-K for fiscal year ended December 31, 2005
File No. 001-11339

Dear Mr. Rosenberg:
 
Please note the letter to you filed on February 21, 2007 carried an incorrect date of February 21, 2006. The correct date of the letter is February 21, 2007.
 
If you have any questions you may contact me at (205) 268-6775 or Charles Evers, Vice President of Corporate Accounting, at (205) 268-3596.


Sincerely,


/s/ Steven G. Walker                     
Steven G. Walker
Senior Vice President, Controller
and Chief Accounting Officer
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