CHRISTOPHER P. NICHOLAS
Writer’s Direct Number: (212) 389-5046
Facsimile Number: (212) 389-5099
March 12, 2010
VIA EDGAR Correspondence
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Mutual of America Life Insurance Company and
Mutual of America Separate Account No. 2
(File No. 033-05609) |
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Commissioners:
On behalf of Mutual of America Life Insurance Company (the “Company”) and Mutual of America Separate Account No. 2 (the “Account”), we have attached for filing Post-Effective Amendment No. 36 (the “Amendment”) to the Account’s Registration Statement on Form N-4 for certain variable annuity contracts (the “Contracts”). The Amendment is being filed pursuant to paragraph (a)(1) of Rule 485 under the Securities Act of 1933, as amended (the “1933 Act”), to include current financial statements as well as to update certain other information.
Pursuant to Rule 461 under the 1933 Act, the Company and the Contracts’ principal underwriter have submitted requests for acceleration of effectiveness of the above-referenced Registration Statement to May 1, 2010, or as soon thereafter as is reasonably practicable.
If you have any questions or comments regarding the Amendment, please call the undersigned at (212) 389-5046.
| Sincerely, |
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| /s/ Christopher P. Nicholas |
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| Christopher P. Nicholas |
Attachments
cc: Thomas Martin, Esq.
Amy Latkin, Esq.
