0001193125-21-244809.txt : 20211004 0001193125-21-244809.hdr.sgml : 20211004 20210812164658 ACCESSION NUMBER: 0001193125-21-244809 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MIDLAND NATIONAL LIFE INSURANCE CO CENTRAL INDEX KEY: 0000909759 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE MIDLAND PLAZA CITY: SIOUX FALLS STATE: SD ZIP: 57193 CORRESP 1 filename1.htm CORRESP
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Eversheds Sutherland (US) LLP

1114 Avenue of the Americas, 40th Floor

New York, NY 10036-7703

 

D: +1 212.389.5080

F: +1 212.389.5099

 

dodiekent@

eversheds-sutherland.com

August 12, 2021

VIA EDGAR

Commissioners

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  Re:

Midland National Life Insurance Company (the “Company”)

      

Form S-1 Registration Statement

      

File No. 333-254710

Commissioners:

The Company hereby agrees to file a post-effective amendment pursuant to Rule 462(d) solely with the purpose of including the consent of Eversheds Sutherland LLP as an exhibit to the above-referenced Form S-1 Registration Statement for the Company’s contingent deferred annuity contract.

If you have any questions, please contact me directly.

 

Sincerely,
/s/ Dodie Kent

Dodie Kent

Partner

Eversheds Sutherland (US) LLP

Eversheds Sutherland (US) LLP is part of a global legal practice, operating through various separate and distinct legal entities, under Eversheds Sutherland. For a full description of the structure and a list of offices, please visit www.eversheds-sutherland.com.

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