Document:

Exhibit 10.(a)

 

[Sutherland Asbill and
Brennan LLP letterhead]

 

  STEPHEN E. ROTH

  DIRECT LINE: 202.383.0158

Internet:
steve.roth@sutherland.com

 

October 28,
2009

 

Board of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

 

Directors:

 

We
hereby consent to the reference to our name under the caption “Legal Matters”
in the statement of additional information filed as part of post-effective
amendment number 3 to the registration statement on Form N-4 (File No. 333-153041)
filed by Protective Life Insurance Company and Protective Variable Annuity
Separate Account with the Securities and Exchange Commission.  In giving this consent, we do not admit that
we are in the category of persons whose consent is required under Section 7
of the Securities Act of 1933.

 

 

	
   

  	
  Sincerely,

  
	
   

  	
   

  
	
   

  	
  SUTHERLAND
  ASBILL & BRENNAN LLP

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
  /s/ Stephen E. Roth

  
	
   

  	
   

  	
  Stephen E. RothExhibit
10.(b)

 

CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM

 

We
hereby consent to the incorporation by reference in this Registration Statement
on Form N-4  (File Nos. 333-153041 and
811-8108) of our report dated March 30, 2009 relating to the financial
statements, financial statement schedules and the effectiveness of internal
control over financial reporting, which appears in Protective Life Insurance
Company’s Annual Report on Form 10-K for the year ended December 31,
2008 and is included in Post-Effective Amendment No. 2 to the Registration
Statement on Form N-4 (File Nos. 333-153041 and 811-8108).  We also consent to the incorporation by
reference in this Registration Statement on Form N-4 of our report dated April 24,
2009, relating to the financial statements of The Protective Variable Annuity
Separate Account, which is included in Post-Effective Amendment No. 2 to
the Registration Statement on Form N-4 (File Nos. 333-153041 and 811-8108).

 

 

PricewaterhouseCoopers
LLP 

Birmingham,
AL

October 28,
2009Exhibit 10.(a)

 

[Sutherland Asbill and Brennan LLP Letterhead]

 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet:
steve.roth@sutherland.com

 

October 28, 2009

 

Board of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

 

Directors:

 

We hereby consent to the reference to our
name under the caption “Legal Matters” in the statement of additional
information filed as part of post-effective amendment number 7 to the
registration statement on Form N-4 (File No. 333-145621) filed by Protective Life and Annuity Insurance Company
and Variable Annuity Account A of Protective Life with the Securities and
Exchange Commission.  In giving this
consent, we do not admit that we are in the category of persons whose consent
is required under Section 7 of the Securities Act of 1933.

 

 

	
   

  	
  Sincerely,

  
	
   

  	
   

  
	
   

  	
  SUTHERLAND ASBILL & BRENNAN LLP

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
  /s/ Stephen E. Roth

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10.(b)

 

CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM

 

We
hereby consent to the incorporation by reference in this Registration Statement
on Form N-4  (File Nos. 333-145621 and
811-8108) of our report dated March 30, 2009 relating to the financial
statements, financial statement schedules and the effectiveness of internal
control over financial reporting, which appears in Protective Life Insurance
Company’s Annual Report on Form 10-K for the year ended December 31,
2008 and is included in Post-Effective Amendment No. 6 to the Registration
Statement on Form N-4 (File Nos. 333-145621 and 811-8108).  We also consent to the incorporation by
reference in this Registration Statement on Form N-4 of our report dated April 24,
2009, relating to the financial statements of The Protective Variable Annuity
Separate Account, which is included in Post-Effective Amendment No. 6 to
the Registration Statement on Form N-4 (File Nos. 333-145621 and 811-8108).

 

	
  

  	
   

  
	
  PricewaterhouseCoopers
  LLP

  	
   

  
	
  Birmingham, AL

  	
   

  
	
  October 28,
  2009Exhibit
10(a)

 

[Sutherland Asbill and Brennan LLP Letterhead]

 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet:
steve.roth@sutherland.com

 

October 28, 2009

 

Board of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

 

Directors:

 

We hereby consent to the reference to our
name under the caption “Legal Matters” in the statement of additional
information filed as part of post-effective amendment number 4 to the
registration statement on Form N-4 (File No. 333-146506) filed by Protective Life and Annuity Insurance Company
and Variable Annuity Account A of Protective Life with the Securities and
Exchange Commission.  In giving this
consent, we do not admit that we are in the category of persons whose consent
is required under Section 7 of the Securities Act of 1933.

 

 

	
   

  	
  Sincerely,

  
	
   

  	
   

  
	
   

  	
  SUTHERLAND ASBILL & BRENNAN LLP

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
  /s/ Stephen E. Roth

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10(b)

 

CONSENT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the incorporation by reference in this
Registration Statement on Form N-4  (File Nos.  333-146506 and 811-8537) of our report  dated
April 13, 2009, relating to the statutory financial statements and
financial statement schedules of Protective Life and Annuity Insurance Company,
which is included in Post-Effective Amendment No. 3 to the Registration
Statement on Form N-4 (File Nos.  333-146506 and
811-8537).  We also consent to the
incorporation by reference in this Registration Statement on Form N-4 of
our report dated April 24, 2009, relating to the financial statements of
The Variable Annuity Account A of Protective Life, which is included in
Post-Effective Amendment No. 3 to the Registration Statement on Form N-4
(File Nos.  333-146506 and 811-8537).

 

 

PricewaterhouseCoopers LLP

Birmingham, Alabama

October 28, 2009Exhibit
10.(a)

 

[Sutherland Asbill and
Brennan LLP letterhead]

 

	
  STEPHEN E. ROTH

  	
   

  	
   

  
	
  DIRECT LINE: 202.383.0158

  	
   

  	
   

  
	
  Internet:
  steve.roth@sutherland.com

  	
   

  	
   

  

 

October 28, 2009

 

Board of Directors

Protective Life Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

 

Directors:

 

We hereby consent to the reference to our
name under the caption “Legal Matters” in the statement of additional
information filed as part of post-effective amendment number 2 to the
registration statement on Form N-4 (File No. 333-153043) filed by
Protective Life Insurance Company and Protective Variable Annuity Separate
Account with the Securities and Exchange Commission.  In giving this consent, we do not admit that
we are in the category of persons whose consent is required under Section 7
of the Securities Act of 1933.

 

 

	
   

  	
  Sincerely,

  
	
   

  	
   

  
	
   

  	
  SUTHERLAND ASBILL & BRENNAN LLP

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By: 

  	
  /s/ Stephen E. Roth

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10.(b)

 

CONSENT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the incorporation by reference in this
Registration Statement on Form N-4  (File Nos.  333-153043 and 811-8537) of our report  dated
April 13, 2009, relating to the statutory financial statements and
financial statement schedules of Protective Life and Annuity Insurance Company,
which is included in Post-Effective Amendment No. 1 to the Registration
Statement on Form N-4 (File Nos.  333-153043 and
811-8537).  We also consent to the
incorporation by reference in this Registration Statement on Form N-4 of
our report dated April 24, 2009, relating to the financial statements of
The Variable Annuity Account A of Protective Life, which is included in
Post-Effective Amendment No. 1 to the Registration Statement on Form N-4
(File Nos.  333-153043 and 811-8537).

 

 

PricewaterhouseCoopers LLP

Birmingham, Alabama

October 28, 2009Exhibit 10(a)

 

[Sutherland
Asbill and Brennan LLP Letterhead]

 

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

Internet:
steve.roth@sutherland.com

 

October 28, 2009

 

Board of Directors

Protective Life and Annuity Insurance Company

2801 Highway 201 South

Birmingham, Alabama 35223

 

Directors:

 

We hereby consent to the reference to our
name under the caption “Legal Matters” in the statement of additional
information filed as part of post-effective amendment number 4 to the
registration statement on Form N-4 (File No. 333-146508) filed by Protective Life and Annuity Insurance Company
and Variable Annuity Account A of Protective Life with the Securities and
Exchange Commission.  In giving this
consent, we do not admit that we are in the category of persons whose consent
is required under Section 7 of the Securities Act of 1933.

 

 

	
   

  	
  Sincerely,

  
	
   

  	
   

  
	
   

  	
  SUTHERLAND ASBILL & BRENNAN LLP

  
	
   

  	
   

  
	
   

  	
  By: 

  	
  /s/ Stephen E. Roth

  
	
   

  	
   

  	
  Stephen E. RothExhibit 10.(b)

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 

We hereby consent to the incorporation by reference in
this Registration Statement on Form N-4  (File
Nos.  333-146508 and 811-8537) of our report  dated April 13, 2009, relating to the statutory
financial statements and financial statement schedules of Protective Life and
Annuity Insurance Company, which is included in Post-Effective Amendment No. 3
to the Registration Statement on Form N-4 (File Nos.  333-146508
and 811-8537).  We also consent to the
incorporation by reference in this Registration Statement on Form N-4 of
our report dated April 24, 2009, relating to the financial statements of
The Variable Annuity Account A of Protective Life, which is included in
Post-Effective Amendment No. 3 to the Registration Statement on Form N-4
(File Nos.  333-146508 and 811-8537).

 

 

PricewaterhouseCoopers
LLP

Birmingham, Alabama

October 28, 2009

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