August 28, 2026
Securities and Exchange Commission
100 F Street, N. W.
Washington, D.C. 20549
Re: WRL Series Life Corporate Account (File No. 811-08833)
Dear Commissioners:
On
behalf of WRL Series Life Corporate Account (the "Separate Account")
of Transamerica Life Insurance Company (the “Company”), incorporated by
reference are Semi-Annual Reports for the underlying funds of the Separate Account
(the “Funds”) for filing with the Securities and Exchange Commission pursuant
to Rule 30b2-1 under the Investment Company Act of 1940 (the "Act"). The Company understands that the Funds have
filed their Semi-Annual Reports with the Commission under separate cover
pursuant to Rule 30d-1.
The Funds Semi-Annual Report
filings are as follows:
American Funds Insurance
Series – AFIS SMALLCAP World Fund (Class 2) (File No. 811-03857).
American Funds Insurance
Series – AFIS Growth Fund (Class 2) (File No. 811-03857).
American Funds Insurance
Series – AFIS EUPAC Fund (Class 2) (File No. 811-03857).
American Funds Insurance
Series – AFIS New World Fund (Class 2) (File No. 811-03857).
DFA Investment Dimensions
Group, Inc. – Dimensional VA Global Bond
Portfolio (File No. 811-03258).
DFA Investment Dimensions
Group, Inc. – Dimensional VA
International Small Portfolio (File No. 811-03258).
DFA Investment Dimensions
Group, Inc. – Dimensional VA
International Value Portfolio (File No. 811-03258).
DFA Investment Dimensions
Group, Inc. – Dimensional VA Short-Term
Fixed Portfolio (File No. 811-03258).
DFA Investment Dimensions
Group, Inc. – Dimensional VA U.S. Large
Value Portfolio (File No. 811-03258).
DFA Investment Dimensions
Group, Inc. – Dimensional VA U.S.
Targeted Value Portfolio (File No. 811-03258).
DWS Investments VIT Funds – DWS Equity 500 Index VIP (Class A) (File No. 811-07507).
DWS Investments VIT Funds – DWS Small Cap Index VIP (Class A) (File No. 811-07507).
Fidelity Variable Insurance
Products Funds – Fidelity VIP Balanced Portfolio (Initial Class) (File No.
811-03329, 811-05511, 811-07205, 811-03759, 811-05361).
Fidelity Variable
Insurance Products Funds – Fidelity VIP Contrafund® Portfolio
(Initial Class) (File No. 811-03329, 811-05511, 811-07205, 811-03759,
811-05361).
Fidelity Variable Insurance
Products Funds – Fidelity VIP Government Money Market Portfolio (Initial Class)
(File No. 811-03329, 811-05511, 811-07205, 811-03759, 811-05361).
Fidelity Variable Insurance
Products Funds – Fidelity VIP Growth Portfolio (Initial Class) (File No.
811-03329, 811-05511, 811-07205, 811-03759, 811-05361).
Fidelity Variable Insurance
Products Funds – Fidelity VIP Growth Opportunities Portfolio (Initial Class) (File
No. 811-03329, 811-05511, 811-07205, 811-03759, 811-05361).
Fidelity Variable Insurance
Products Funds – Fidelity VIP High Income Portfolio (Initial Class) (File No.
811-03329, 811-05511, 811-07205, 811-03759, 811-05361).
First Eagle Variable Funds,
Inc. – First Eagle Overseas Variable Fund (File No. 811-09092).
AIM Variable Insurance Funds
(Invesco Variable Insurance Funds) – Invesco V.I. American Franchise Fund
(Series I Shares) (File No. 811-07452).
AIM Variable Insurance Funds
(Invesco Variable Insurance Funds) – Invesco V.I. American Value Fund (Series I
Shares) (File No. 811-07452).
AIM Variable Insurance Funds
(Invesco
Variable Insurance Funds) – Invesco V.I. Diversified Dividend Fund (Series I
Shares) (File No. 811-07452). AIM Variable Insurance Funds
(Invesco Variable Insurance Funds) – Invesco V.I. Health Care Fund (Series I
Shares) (File No. 811-07452).
AIM Variable Insurance Funds
(Invesco Variable Insurance Funds) – Invesco V.I. Small Cap Equity Fund (Series
I Shares) (File No. 811-07452).
AIM Variable Insurance Funds
(Invesco Variable Insurance Funds) – Invesco V.I. Technology Fund (Series I
Shares) (File No. 811-07452).
Janus Aspen Series – Janus Henderson
Balanced Portfolio (Institutional Shares) (File No. 811-07736).
Janus Aspen Series – Janus Henderson
Flexible Bond Portfolio (Institutional Shares) (File No. 811-07736).
Janus Aspen Series – Janus Henderson
Forty Portfolio (Institutional Shares) (File No. 811-07736).
Janus Aspen Series – Janus
Henderson Global Research Portfolio (Institutional Shares) (File No.
811-07736).
Janus Aspen Series – Janus Henderson
Overseas Portfolio (Institutional Shares) (File No. 811-07736).
Janus Aspen Series – Janus Henderson
Research Portfolio (Institutional Shares) (File No. 811-07736).
ALPS Variable Investment
Trust – Morningstar Aggressive Growth ETF Asset Allocation Portfolio (Class 1)
(File No. 811-21987).
ALPS Variable Investment
Trust – Morningstar Balanced ETF Asset Allocation Portfolio (Class 1) (File No.
811-21987).
ALPS Variable Investment
Trust – Morningstar Conservative ETF Asset Allocation Portfolio (Class 1) (File
No. 811-21987).
ALPS Variable Investment
Trust – Morningstar Growth ETF Asset Allocation Portfolio (Class 1) (File No.
811-21987).
ALPS Variable Investment
Trust – Morningstar Income and Growth ETF Asset Allocation Portfolio (Class 1)
(File No. 811-21987).
Morgan Stanley Variable
Insurance Fund, Inc. – MSVIF Emerging Markets Debt Portfolio (Class I) (File
No. 811-07607).
Morgan Stanley Variable
Insurance Fund, Inc. – MSVIF Emerging Markets Equity Portfolio (Class I)
(File No. 811-07607).
PIMCO Variable
Insurance Trust – PIMCO All Asset Portfolio (Administrative Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO All Asset Portfolio (Institutional Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO High Yield Portfolio (Institutional Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO Low Duration Portfolio (Institutional Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO Real Return Portfolio (Institutional Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO Short-Term Portfolio (Institutional Class) (File No. 811-08399).
PIMCO Variable
Insurance Trust – PIMCO Total Return Portfolio Institutional Class) (File No. 811-08399).
Royce Capital Fund – Royce
Micro-Cap Portfolio (Investment Class) (File No. 811-07537).
Royce Capital Fund – Royce
Small-Cap Portfolio (Investment Class) (File No. 811-07537).
Guggenheim Variable Insurance
Funds – Rydex NASDAQ®-100
Fund (File No. 811-08821). Guggenheim Variable Insurance Funds – Rydex Nova
Fund (File No. 811-08821). T. Rowe Price Equity Series,
Inc. – T. Rowe Price All-Cap Opportunities Portfolio (File No. 811-07143).
T. Rowe Price Equity Series,
Inc. – T. Rowe Price Blue Chip Growth Portfolio (File No. 811-07143).
T. Rowe Price Equity Series,
Inc. – T. Rowe Price Equity Income Portfolio (File No. 811-07143).
T. Rowe Price Equity Series,
Inc. – T. Rowe Price Mid-Cap Growth Portfolio (File No. 811-07143).
T. Rowe Price Fixed Income
Series, Inc. – T. Rowe Price Limited-Term Bond Portfolio (File No. 811-07153).
T. Rowe Price International
Series, Inc. – T. Rowe Price International Stock Portfolio (File No. 811-07145).
Third Avenue Variable Series
Trust – Third Avenue Value Portfolio (File No.811-09395).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Balanced Portfolio (File No.
811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF PRIMECAP Portfolio (File No.
811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Diversified Value Portfolio
(File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Equity Income Portfolio
(File No. 811-05962).
Vanguard® Variable
Insurance Fund – Vanguard® VIF Equity Index Portfolio (File No. 811-05962).
Vanguard® Variable
Insurance Fund – Vanguard® VIF Growth Portfolio (File No. 811-05962).
Vanguard® Variable
Insurance Fund – Vanguard® VIF High Yield
Bond Portfolio (File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF International Portfolio
(File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Morningstar Mid-Cap Index
Portfolio (File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Money Market Portfolio (File
No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Real Estate Index Portfolio (File No. 811-05962).
Vanguard® Variable
Insurance Fund – Vanguard® VIF Short-Term Investment-Grade Portfolio
(File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Small Company Growth
Portfolio (File No. 811-05962).
Vanguard®
Variable Insurance Fund – Vanguard® VIF Total Bond Market Index
Portfolio (File No. 811-05962).
Vanguard® Variable
Insurance Fund – Vanguard® VIF Total Stock Market Index Portfolio (File No. 811-05962).
These
Semi-Annual Reports are for the period ending June 30, 2026 and have been
transmitted to contract holders in accordance with Rule 30e-2 under the Act. If
you have any questions regarding this filing, please contact Karen Carpenter at
(319) 491-8364.
Very truly yours,
/s/ Brian G. Stallworth
Brian G. Stallworth, Esq.
Transamerica Life Insurance
Company