Principal Life Insurance Company
711 High Street, Des Moines, IA 50392
515 247 5111 tel
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April 30, 2025

Via EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

RE:    Principal Life Insurance Company
    Variable Life Separate Account
    Principal Flexible Variable Life
    Post-Effective Amendment No. 48 to Registration Statement on Form N-6
    File No. 033-13481

I am Counsel for the above-referenced Registrant, and have reviewed the attached post-effective amendment which is being filed pursuant to Rule 485(b) under the Securities Act of 1933. I hereby represent that the amendment does not contain disclosures which would render it ineligible to become effective pursuant to Rule 485(b).

Sincerely,

/s/ Scott Van Wyngarden

Scott Van Wyngarden
Counsel
711 High Street
Des Moines, IA 50392-0300
(515) 247-6785
VanWyngarden.Scott@Principal.com