April 25, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the Change in Accountants section of this Registration Statement on Form S-1 dated April 25, 2023, of MassMutual Ascend Life Insurance Company and are in agreement with the statements contained in the 2^nd, 3^rd, 4^th and 5^th paragraphs of the Change in Accountants section therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP