[LOGO OF REEDSMITH] Reed Smith LLP 1301 K Street, N.W. W. THOMAS CONNER Suite 1100 - East Tower Direct Phone: +1 202 414 9208 Washington, D.C. 20005-3373 Email: tconner@reedsmith.com Tel +1 202 414 9200 Fax +1 202 414 9299 reedsmith.com September 3, 2014 VIA EDGAR Sonny Oh Division of Investment Management Insured Investments Office Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 METLIFE ACCUMULATION ANNUITY: FORM N-4 REGISTRATION STATEMENT (333-197658) OF METLIFE OF CT SEPARATE ACCOUNT ELEVEN FOR VARIABLE ANNUITIES (THE "REGISTRATION STATEMENT") Dear Mr. Oh: On behalf of MetLife Insurance Company of Connecticut and MetLife of CT Separate Account Eleven for Variable Annuities, please find attached a revised prospectus for the above-referenced Registration Statement that reflects recent updates to the contract form for the MetLife Accumulation Annuity contracts. Following the initial filing of the Registration Statement on July 25, 2014, the contract form for MetLife Accumulation Annuity was updated to add a termination provision (termination upon partial annuitization) to the return of death benefit rider, which is automatically included with the product. The revised prospectus may also reflect other minor updates made to the contract form. In addition, because the PGR (GMAB) feature is not 'RMD-friendly', disclosure has been added to the prospectus to the effect that withdrawals, including RMD withdrawals, cause proportionate reductions to the benefit base, and therefore the contract may not be appropriate for circumstances where RMDs will begin before the PGR End Date, when the rider pays out if a benefit is due. The registrant will file at least one pre-effective amendment to the Registration Statement prior to requesting acceleration of the effective date of the Registration Statement. The registrant will include the changes set forth in the attached prospectus in the version of the prospectus that is contained in the first pre-effective amendment filed by the registrant. Please contact the undersigned at 202.414.9208 or Peggy Heminger at 412.288.7204 with any questions. Very truly yours, NEW YORK . LONDON . HONG KONG . CHICAGO . WASHINGTON, D.C. . BEIJING . PARIS .. LOS ANGELES . SAN FRANCISCO . PHILADELPHIA . SHANGHAI . PITTSBURGH . HOUSTON .. SINGAPORE . MUNICH . ABU DHABI . PRINCETON . NORTHERN VIRGINIA . WILMINGTON .. SILICON VALLEY . DUBAI . CENTURY CITY . RICHMOND . GREECE KAZAKHSTA Sonny Oh (September 3, 2014) [LOGO OF REEDSMITH] Page 2 /s/ W. Thomas Conner ---------------------- W. Thomas Conner WC:amo Attachment