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| Protective Life Corporation |
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| Post Office Box 2606 |
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| Birmingham, AL 35202 |
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| Phone 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
August 23, 2013
VIA EDGAR
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, 2012
Filed February 28, 2013
File No. 001-11339
Dear Mr. Rosenberg:
We have received your letter dated August 22, 2013. We anticipate providing our response to you by September 20, 2013. Should you have any questions you may contact Charles Evers, Vice President, Corporate Accounting, at (205) 268-3596 or me at (205) 268-6775.
Sincerely, |
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/s/ Steven G. Walker |
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Steven G. Walker |
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Senior Vice President, Controller |
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and Chief Accounting Officer |
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