1 March 2, 1998 BY EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: MONY America Variable Account L - Post-Effective Amendment No. 4 to Registration Statement on Form S-6 (Registration No. 333-06071 and 811-4235) Gentlemen: On behalf of MONY America Variable Account L (the "Variable Account"), a unit investment trust registered on Form S-6, and MONY Life Insurance Company of America ("MONY America"), the depositor of the trust, I hereby withdraw Post-Effective Amendment No. 4 to the registration statement on Form S-6 (Registration No. 333-06071) that was first declared effective by the Commission on December 23, 1996. Post-Effective Amendment No. 5, which will be filed today, will substitute for Post-Effective Amendment No. 4. If you have any questions or require any further information with respect to the withdrawal of Post-Effective Amendment 4 or any matters relating to this filing, please do not hesitate to call me at (212) 708-2201. Thank you for your consideration. Very truly yours, Frederick C. Tedeschi Vice President - Chief Counsel Operations