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| | MUTUALOF AMERICA |
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MUTUALOF AMERICA LIFE INSURANCE COMPANY | | |
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| | 320 PARK AVENUE NEW YORK NY 10022-6839 212 224 1840 212 224 2518 FAX AMY LATKIN VICE PRESIDENTAND ASSOCIATE GENERAL COUNSEL CORPORATE LAW |
February 23, 2017
Via EDGAR correspondence
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Mutual of America Separate Account No. 2 (Thrift Contracts) (the “Registrant”) |
Registration Statement on Form N-4 (File no. 033-11023 and 811-03996)
Post-effective amendment to Rule 485(a)(1) of the Securities Act of 1933
Ladies and Gentlemen:
Contemporaneously herewith the above named Registrant is filing a post-effective amendment under Rule 485(a)(1) of the Securities Act of 1933. This is to advise that this filing is identical to the filing of February 17, 2017, except to remove the audit opinions that were inadvertently included.
For your convenience, please contact us so that we can provide you with a prospectus marked to show changes from the last post-effective amendment filed under Rule 485(b) of the Securities Act of 1933. You can reach me at the above telephone number, or by e-mail to amy.latkin@mutualofamerica.com.
Sincerely,
/s/ Amy Latkin
Amy Latkin
Vice President and
Associate General Counsel