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dodiekent@ eversheds-sutherland.com |
August 12, 2021
VIA EDGAR
Commissioners
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Midland National Life Insurance Company (the “Company”) |
Form S-1 Registration Statement |
File No. 333-254710 |
Commissioners:
The Company hereby agrees to file a post-effective amendment pursuant to Rule 462(d) solely with the purpose of including the consent of Eversheds Sutherland LLP as an exhibit to the above-referenced Form S-1 Registration Statement for the Company’s contingent deferred annuity contract.
If you have any questions, please contact me directly.
Sincerely, |
/s/ Dodie Kent |
Dodie Kent Partner Eversheds Sutherland (US) LLP |
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