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

October 5, 2011

VIA EDGAR

Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F Street, NW

Washington, DC 20549

RE:	Protective Life Corporation
	Form 10-Q for the Quarterly Period Ended June 30, 2011
	Filed August 5, 2011
	File No. 001-11339

Dear Mr. Rosenberg,

Pursuant to our conversation with SEC staff on October 4, 2011, we anticipate providing our response to your letter dated September 20, 2011 no later than October 28, 2011. 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.