Lisa Proch

Talcott Resolution LIfe Ins. Co.*

1 Griffin Road North

Windsor, CT 06095-1512

Tel. 1-860-791-0286

lisa.proch@talcottresolution.com

* As administrator for the Registrants

April 16, 2020

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-8629

Attn: Division of Investment Management

Re:     Union Security Insurance Company (“Registrant”)

File No. 333-224394 Masters/Masters+

Post-Effective Amendment No. 2

Ladies and Gentlemen:

Pursuant to the Securities Act of 1933, we are electronically filing via EDGAR a copy of the above-referenced Registration Statement filed on Form S-1.

If you have any questions, please feel free to contact me at 860-791-0286.

Very truly yours,

/s/ Lisa Proch

Lisa Proch

General Counsel

Enclosure