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