| December 9, 2011 | |
| Securities and Exchange Commission | |
| 450 Fifth Street, NW | |
| Washington, DC 20549 | |
| RE: | Principal National Life Insurance Company |
| Variable Life Separate Account, Form N-6 | |
| Variable Universal Life Income III (VULI III) | |
| FILE NUMBER(S): | |
| 1. 333-175768 | |
| 2. 811-22589 | |
| On behalf of the registrant of the above-named separate account, we hereby request the | |
| effective date for the above registration statement be accelerated to December 13, 2011. | |
| Respectfully yours, | |
| /s/ Sara Wiener | |
| Sara Wiener | |
| Director – Product Management | |
| Principal National Life Insurance Company | |
| Variable Life Separate Account | |