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

December 13, 2007

Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE:Protective Life Corporation

Form 10-K for fiscal year ended December 31, 2006

File No. 001-11339

Dear Mr. Rosenberg:

We have received your letter dated November 29, 2007.  We currently anticipate providing our response to you by January 15, 2008.  Should

you have any questions you may contact Charles Evers, Vice President of Corporate Accounting, at (205) 268-3596 or me at (205) 268-6775.

Sincerely,

/s/ Steven G. Walker                     

Steven G. Walker

Senior Vice President, Controller

and Chief Accounting Officer