SecProbe.io

CORRESP
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              Allianz Life Insurance Company of North America

              Erik Nelson

              Associate General Counsel, Senior Counsel

              Corporate Legal

              5701 Golden Hills Drive

              Minneapolis, MN  55416-1297

              Telephone:  763-765-7453

              Erik.Nelson@allianzlife.com

              www.allianzlife.com

    CORRESPONDENCE FILING

    April 26, 2023

    Mr. Mark Cowan, Senior Counsel

    Securities and Exchange Commission

    Division of Investment Management, Disclosure Review

    Office 100 F Street NE

    Washington, DC 20549-8626

          Re:

            Allianz Life Insurance Company of North America

              Allianz Index Advantage+ IncomeSM:
              S-1/A, Apr. 18, 2023 (333-268820)

              Allianz Index Advantage+ NFSM: S-1/A,
              Apr. 18, 2023 (333-268951)

              Allianz Index Advantage+SM: S-1/A, Apr.
              18, 2023 (333-268864)

              Allianz Index Advantage Income ADV®: POS AM, Apr.  18, 2023 (333-264349)

              Allianz Index Advantage Income®: POS AM, Apr. 18, 2023 (333-264345)

              Allianz Index Advantage NF®: POS AM, Apr. 18, 2023 (333-264344)

              Allianz Index Advantage ADV®: POS AM, Apr. 17, 2023 (333-264343)

              Allianz Index Advantage®: POS AM, Apr. 17, 2023 (333-264342)

    Allianz Life Insurance
          Company of New York

      Allianz Index Advantage® New York Issued On or After Jan. 1, 2023: S-1/A, Apr. 18, 2023 (333-271303)

      Allianz Index Advantage® New York Issued On or Before Dec. 31, 2022: POS AM, Apr. 18, 2023 (333-264350)

    Mr. Cowan:

    We received an additional comment from you on behalf of the Securities Exchange Commission
      (“SEC”) staff on April 24, 2023 with respect to the above-referenced filings by Allianz Life Insurance Company of North America and Allianz Life Insurance Company of New York (together, the “Company”). Provided below is the staff’s comment and the
      Company’s response thereto.

    Comment: In the section of the prospectuses titled “Executive Compensation,” please add pay ratio disclosure pursuant to Item 402(u) of Regulation S-K. Please also supplementary
      explain the Company’s intended filing process for adding pay ratio disclosure to the prospectuses. The staff notes the Company’s explanation for not including pay ratio disclosure, i.e., that Instruction 7 of Item 402(u) should be interpreted to
      exempt registrants relying on Rule 12h-7 (such as the Company) from the pay ratio disclosure requirement. The staff disagrees with that interpretation and requests that pay ratio disclosure be added accordingly.

    Response:
      Without necessarily agreeing with the Staff’s interpretation of Instruction 7 to Item 402(u), the Company agrees to add pay ratio disclosure to the prospectuses as requested. The Company will add the disclosure via prospectus supplements filed with
      the SEC pursuant to Rule 424 under the

    Securities Act of 1933 (as well as identical supplements filed with the SEC pursuant to Rule
      497). The Company intends to file the supplements on the scheduled effective date of May 1, 2023 or as soon as practicable thereafter.

    Please contact me with any questions or comments you may have concerning the enclosed. I can be reached at
      (763)765-7453, or at the following address:

    Allianz Life, 5701 Golden Hills Drive, Minneapolis, MN 55416.

    Sincerely,

    ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA

      ALLIANZ LIFE INSURANCE COMPANY OF NEW YORK

    By:     /s/ Erik T. Nelson

        Erik T. Nelson

         Associate General Counsel, Senior Counsel