| MUTUAL OF AMERICA |
|
|
MUTUAL OF AMERICA |
|
LIFE INSURANCE COMPANY |
|
|
|
| 320 PARK AVENUE |
| NEW YORK NY 10022-6839 |
| 212 224 1562 |
| 212 224 2518 FAX |
|
|
| THOMAS L. MARTIN |
| EXECUTIVE VICE PRESIDENT AND |
| DEPUTY GENERAL COUNSEL |
| CORPORATE LAW |
April 30, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Mutual of America Separate Account No. 2
Post-Effective Amendment to Registration Statement on Form N-4
(File no. 033-05609 and 811-03996, 457 Contracts)
Filed pursuant to Rule 485(a) of the Securities Act of 1933
Commissioners:
As in-house counsel for Mutual of America Life Insurance Company, I participated in the preparation of the above referenced Post-Effective Amendment filed on the date hereof. Such Post-Effective Amendment does not contain disclosures that would render it ineligible to become effective under Rule 485(B) of the Securities Act of 1933.
Sincerely,
/s/ Thomas L. Martin |
|
|
|
Thomas L. Martin |
|
Exeuctive Vice President and |
|
Deputy General Counsel |
|
