| William L. Lowe | President 8300 Mills Civic Parkway, West Des Moines, IA 50266 Phone: 515-221-4712 blowe@sfgmembers.com |
August 12, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Matthew Williams, Esq.
Senior Counsel, Division of Investment Management –
Disclosure Review and Accounting Office
Re: | Midland National Life Insurance Company |
Pre-Effective Amendment #1 to the Registration Statement on Form S-1
File No. 333-254710
Dear Mr. Williams:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sammons Financial Network, LLC, as principal underwriter, hereby requests that the effective date of the above-referenced Pre-Effective Amendment # 1 to the Registration Statement on Form S-1 be accelerated so as to permit it to become effective on August 12, 2021, or as soon thereafter as practicable.
Thank you for your consideration and assistance. If you have any questions regarding this acceleration request or the Pre-Effective Amendment, please contact Dodie Kent of Eversheds Sutherland (US) LLP at (212) 389-5080.
Sincerely,
On behalf of
Sammons Financial Network, LLC
/s/ William L. Lowe
Name: William L. Lowe
Title: President
8300 Mills Civic Parkway | West Des Moines, IA 50266 | A member of Sammons® Financial Group