July 31 (Reuters) - Life and health insurer Aflac ( AFL )

reported second-quarter profit above analysts' estimates

on Wednesday, helped by higher premiums earned in its U.S. unit.

Its U.S. unit earned net premiums of $1.5 billion for the

quarter ended June 30, up 2.1% from a year earlier.

Net earnings in the second quarter came in at $1.76 billion,

compared with $1.63 billion a year earlier.

On an adjusted basis, the Columbus, Georgia-based company

reported a quarterly per-share profit of $1.83 per share,

compared to the analysts' average estimate of $1.60 per share,

according to LSEG data.

The company's new product launch, which includes a

future nursing care coverage feature, has helped revive sales,

driving a 4.5% increase in sales for the quarter at its Japanese

unit.

Aflac ( AFL ) did not comment on the sales forecast for its U.S. or

Japan businesses.

However, the company earned net premium of 267.3 billion yen

($1.78 billion) in its Japan unit, down 5.7% due to impact of

reinsurance and paid-up policies.

($1 = 149.8900 yen)