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Correspondence 0001104659-24-091498 from PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)

PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)
Date: Aug. 21, 2024 · CIK: 0000914245 · Accession: 0001104659-24-091498

AI Filing Summary & Sentiment

File numbers found in text: 333-237747, 811-08108

Date
August 21, 2024
Author
/s/ Lindsay Thorpe
Form
CORRESP
Company
PROTECTIVE VARIABLE ANNUITY SEPARATE ACCOUNT (CIK 0000914245)

Letter

Lindsay Thorpe, Counsel

Protective Life Insurance Company

Writer’s Direct Number: (205) 898-7409

Facsimile Number: (205) 268-3597

Toll-Free Number: (800) 627-0220

E-mail: lindsay.thorpe@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. 11 to the Registration Statement on Form N-4

File Nos. 333-237747 & 811-08108

Ms. White:

On behalf of Protective Life Insurance Company (the “Company”) and on behalf of Protective Variable Annuity Separate Account (the “Account”), we have filed this letter as correspondence via EDGAR to the above referenced Post-Effective Amendment No. 11 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 the comment received from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) on August 19, 2024.

PROSPECTUS (Protective Investors Benefit Advisory Variable Annuity 333-237747)

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.

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

Ms. White

August 21, 2024

Page

* * * * *

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 205-898-7409. We greatly appreciate the Staff's efforts in assisting the Company with this filing.

Sincerely,
/s/ Lindsay Thorpe

Show Raw Text
CORRESP
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filename1.htm

Lindsay Thorpe, Counsel

Protective Life Insurance Company

Writer’s Direct Number: (205) 898-7409

Facsimile Number: (205) 268-3597

Toll-Free Number: (800) 627-0220

E-mail: lindsay.thorpe@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. 11 to the Registration
  Statement on Form N-4

  File Nos. 333-237747 & 811-08108

Ms. White:

On behalf of Protective Life
Insurance Company (the “Company”) and on behalf of Protective Variable Annuity Separate Account (the “Account”),
we have filed this letter as correspondence via EDGAR to the above referenced Post-Effective Amendment No. 11 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 the comment received from the staff (the “Staff”) of the Securities and
Exchange Commission (the “Commission”) on August 19, 2024.

PROSPECTUS (Protective Investors Benefit Advisory
Variable Annuity 333-237747)

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.

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

Ms. White

August 21, 2024

Page
2

* * * * *

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 205-898-7409. We greatly appreciate the Staff's efforts in assisting the Company with this
filing.

 Sincerely,

 /s/ Lindsay Thorpe

 Lindsay Thorpe

 Counsel

    2