Union Security Life Insurance Co Of New York CORRESP Correspondence with SEC

Lisa Proch

Talcott Resolution Law Group

The Hartford*

1 Griffin Road North

Windsor, CT 06095-1512

Tel. 1-860-547-4390

lisa.proch@thehartford.com

*As administrator for The Registrant

April 26, 2018

Mr. Sonny Oh

Senior Counsel

U.S. Securities and Exchange Commission

Division of Investment Management – Disclosure Review and Accounting Office

100 F Street, N.E.

Washington, D.C. 20549

Re:    Union Security Insurance Company ("Registrant")

File No. 333-224347    Empower

File No. 333-224394    Masters

Masters+

File No. 333-224346    Triple Crown

File No. 333-224393    TD Waterhouse

Union Security Life Insurance Company of New York ("Registrant")

File No. 333-224349    Masters

File No. 333-224348    TD Waterhouse

1. General Comments

a. COMMENT: Under the Calculation of Registration Fee table, please revise "Proposed Account to be Registered" to "Amount to be Registered."

RESPONSE: Registrants hereby represent that we will revise the disclosure.

b. COMMENT: In the Calculation of Registration Fee table in the "Amount to be Registered" column, please state the amount of shares that are being carried over.

RESPONSE: Registrants hereby represent that we will state the amount of shares to be carried over.

c. COMMENT: In the Calculation of Registration Fee table in the "Amount to be Registered" column, please footnote disclosure required by Rule 415(a)(6).

RESPONSE: Registrants hereby represent that we will include the disclosure by Rule 415(a)(6) in the footnote.

d. COMMENT: On the facing page, please state required disclosure pursuant to Rule 429.

RESPONSE: Registrants hereby represent that we will include the required disclosure.

e. COMMENT: Please state the required disclosure pursuant to Rule 481(b)(1).

RESPONSE: Registrants hereby represent that we will include the required disclosure.

f. COMMENT: Under Item 13, please break out the list of expenses.

RESPONSE: Registrants hereby represent that we will break out the list of expenses.

g. COMMENT: Pursuant to Item 17, please ensure all required undertakings are provided.

RESPONSE: Registrants hereby represent that we will include the required undertakings disclosure.

Sincerely,

/s/ Lisa Proch

Lisa Proch

Vice President,

Assistant General Counsel