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Correspondence 0001104659-24-091496 from PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)

PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)
Date: Aug. 21, 2024 · CIK: 0000914245 · Accession: 0001104659-24-091496

AI Filing Summary & Sentiment

File numbers found in text: 333-261426, 333-261830, 811-08108, 811-08537

Date
Aug. 21, 2024
Author
/s/ Brandon J.
Form
CORRESP
Company
PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)

Letter

BRANDON J. CAGE

Vice President and Managing Counsel

Writer’s Direct Number: (205) 268-1889

Facsimile Number: (205) 268-3597

Toll-Free Number: (800) 627-0220

E-mail: brandon.cage@protective.com

August 21,

Via EDGAR and E-mail

Ms. Alison White

Senior Counsel

Disclosure Review Office 2

Division of Investment Management

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C.

Re: Protective Life Insurance Company

Protective Variable Annuity Separate Account 811-08108

Post-Effective Amendment No. 7 to the Registration Statement on Form N-4

File Nos. 333-261426 & 811-08108

Protective Life and Annuity Insurance Company

Variable Annuity Account A of Protective Life 811-08537

Post-Effective Amendment No. 3 to the Registration Statement on Form N-4

File Nos. 333-261830 & 811-08537

Ms. White:

On behalf of Protective Life Insurance Company, Protective Life and Annuity Insurance Company (collectively the “Company”) and on behalf of Protective Variable Annuity Separate Account and Variable Annuity Account A of Protective Life (collectively the “Account”), we have filed this letter as correspondence via EDGAR to the above referenced Post-Effective Amendments to the Form N-4 Registration Statement (the “Amendment”) for certain flexible premium deferred variable and fixed annuity contracts (the “Contracts”). This letter provides the Company’s response to comment received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on August 19, 2024.

For the Staff’s convenience, each Staff comment is set forth in full below, followed by the Company’s response.

US-280 • Birmingham, AL 35223 | (205) 268-1000 | protective.com

Ms. White

August 21, 2024

Page 2

PROSPECTUS (Aspirations 333-261426 and Aspirations NY 333-261426)

1. Staff Comment: Please disclose all material financial intermediary variations, in the Prospectus.

Response: We will add a new appendix to the prospectus that discloses all material financial intermediary variations (if any) consistent with the Staff’s comment when we file the post-effective amendment for annual updates, effective May 1, 2025.

* * * * *

We believe that the foregoing responds to the Commission Staff comment. We respectfully request that the Staff review as soon as possible.

If you have any questions regarding this letter, please contact me at 205-268-1889. We greatly appreciate the Staff's efforts in assisting the Company with this filing.

Sincerely,
/s/ Brandon J.
Cage

Show Raw Text
CORRESP
1
filename1.htm

BRANDON J. CAGE

Vice President and Managing Counsel

Writer’s Direct Number: (205) 268-1889

Facsimile Number: (205) 268-3597

Toll-Free Number: (800) 627-0220

E-mail: brandon.cage@protective.com

August 21,
2024

Via EDGAR
and E-mail

Ms. Alison
White

Senior Counsel

Disclosure Review
Office 2

Division of Investment
Management

U.S. Securities
and Exchange Commission

100 F. Street,
N.E.

Washington, D.C.
20549

    Re: 
    Protective Life Insurance Company

    Protective Variable Annuity Separate Account 811-08108

    Post-Effective Amendment No. 7 to the Registration
    Statement on Form N-4

    File Nos. 333-261426 & 811-08108

    Protective Life and Annuity Insurance Company

    Variable Annuity Account A of Protective Life
    811-08537

    Post-Effective Amendment No. 3 to the Registration
    Statement on Form N-4

    File Nos. 333-261830 & 811-08537

Ms. White:

On
behalf of Protective Life Insurance Company, Protective Life and Annuity Insurance Company (collectively the “Company”) and
on behalf of Protective Variable Annuity Separate Account and Variable Annuity Account A of Protective Life (collectively the “Account”),
we have filed this letter as correspondence via EDGAR to the above referenced Post-Effective Amendments to the Form N-4 Registration
Statement (the “Amendment”) for certain flexible premium deferred variable and fixed annuity contracts (the “Contracts”).
This letter provides the Company’s response to comment received from the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) on August 19, 2024.

For
the Staff’s convenience, each Staff comment is set forth in full below, followed by the Company’s response.

2801
US-280 • Birmingham, AL 35223   |   (205) 268-1000   |   protective.com

Ms. White

August 21, 2024

Page 2

PROSPECTUS (Aspirations
333-261426 and Aspirations NY 333-261426)

 1. Staff
                                            Comment: Please disclose all material financial intermediary variations, in the Prospectus.

Response: We will add a new appendix to the prospectus that discloses all material financial intermediary
variations (if any) consistent with the Staff’s comment when we file the post-effective amendment for annual updates, effective
May 1, 2025.

* * * * *

We
believe that the foregoing responds to the Commission Staff comment. We respectfully request that the Staff review as soon as possible.

If
you have any questions regarding this letter, please contact me at 205-268-1889. We greatly appreciate the Staff's efforts in assisting
the Company with this filing.

    Sincerely,

    /s/ Brandon J.
    Cage

    Brandon J. Cage

    Vice President and Managing Counsel

    2