November 13, 2023
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Mark Cowan, Esq.
Senior Counsel
Division of Investment Management –
Disclosure Review and Accounting Office
Re: | Midland National Life Insurance Company |
Post-Effective Amendment No. 4 to the Registration Statement on Form S-1 |
File No. 333-255059 |
Dear Mr. Cowan:
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 Post-Effective Amendment to the Registration Statement on Form S-1 be accelerated so as to permit it to become effective on November 13, 2023, or as soon thereafter as practicable.
Thank you for your consideration and assistance. If you have any questions regarding this acceleration request or the Registration Statement, please contact Brett Agnew, Deputy General Counsel, at 515-327-5890.
Sincerely,
On behalf of
Sammons Financial Network, LLC
/s/ William L. Lowe
Name: William L. Lowe
Title: President, Sammons Institutional Group
8300 Mills Civic Parkway | West Des Moines, Iowa 50266 | A member of Sammons® Financial Group