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

May 29, 2008

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, 2007

File No. 001-11339

Dear Mr. Rosenberg:

We have received your letter dated May 16, 2008.  We currently anticipate providing our response to you by June 16, 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