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SEC Company Response from TIAA-CREF Life Insurance CO (CIK 0001429401) — Apr 29, 2020

TIAA-CREF Life Insurance CO (CIK 0001429401)
Date: April 29, 2020 · CIK: 0001429401 · Accession: 0001193125-20-126177

AI Filing Summary & Sentiment

File numbers found in text: 333-230440

Date
April 29, 2020
Author
/s/ William G.
Form
CORRESP
Company
TIAA-CREF Life Insurance CO (CIK 0001429401)

Letter

VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Investment Management Re: TIAA-CREF Life Insurance Company (“Registrant”) Post-Effective Amendment #1 to the Registration Statement on Form S-1 Registration File No. 333-230440 Investment Horizon Annuity Contract

Dear Commissioners and Ms Vroman-Lee:

On this April 29, 2020, Registrant submits Post-Effective Amendment #1 to the Initial Registration Statement for the Investment Horizon Annuity contract.

LIMITED SCOPE OF CHANGES TO THE PROSPECTUS

Annual update changes

Changes in Post-Effective Amendment #1 to the Initial Registration Statement of the Investment Horizon Annuity are limited to current financial statements, consents, exhibits, and annual updated information, and a few minor non-material corrections and changes.

If the Post-Effective Amendment was eligible to be filed pursuant to Rule 485 under the Securities Act of 1933, the Registrant would have made the filing pursuant to Rule 485(b) because it does not include any material changes from previous filings. Internal counsel has reviewed the Registration Statement, and it does not include any disclosures that would render it ineligible to become effective under Rule 485(b) (assuming that the Registration Statement would be eligible for Rule 485 generally).

For these reasons, REGISTRANT REQUESTS AN ACCELERATED EFFECTIVE DATE OF MAY 1, 2020 FOR THIS REGISTRATION.

TIAA PUBLIC

TANDY REPRESENTATIONS

The Registrant hereby acknowledges:

•

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing; and

•

The Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any question concerning this filing, please contact our counsel, John D. Piller, by telephone at (704) 988-5681 or by e-mail at jpiller@tiaa.org.

Respectfully Submitted,
/s/ William G.
Griesser

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 TIAA PUBLIC

 Registrant: TIAA-CREF Life Insurance Company

 8500 Andrew Carnegie Blvd.

 (MS SSC-C2-08)

Charlotte, NC 28262

John D. Piller, Sr.

Director, Associate General Counsel

 TFS Law

 Office:
704-988-5681

 Fax:
704-988-1615

E-mail: jpiller@tiaa.org

 April 29, 2020

 VIA EDGAR TRANSMISSION

Securities and Exchange Commission

 Division of
Investment Management

 Disclosure Review & Accounting Office

 100 F Street, N.E.

 Washington, D.C. 20549

Attn: Ashley Vroman-Lee

Re:
 TIAA-CREF Life Insurance Company (“Registrant”)

Post-Effective Amendment #1 to the Registration Statement on Form S-1

Registration File No. 333-230440

Investment Horizon Annuity Contract

 Dear Commissioners and Ms Vroman-Lee:

 On this
April 29, 2020, Registrant submits Post-Effective Amendment #1 to the Initial Registration Statement for the Investment Horizon Annuity contract.

 LIMITED SCOPE OF CHANGES TO THE PROSPECTUS

 Annual update changes

Changes in Post-Effective Amendment #1 to the Initial Registration Statement of the Investment Horizon Annuity are limited to current financial
statements, consents, exhibits, and annual updated information, and a few minor non-material corrections and changes.

 If the Post-Effective Amendment was eligible to be filed pursuant to Rule 485 under the Securities Act of 1933, the Registrant would have made the filing pursuant to Rule 485(b) because it does not
include any material changes from previous filings. Internal counsel has reviewed the Registration Statement, and it does not include any disclosures that would render it ineligible to become effective under Rule 485(b) (assuming that the
Registration Statement would be eligible for Rule 485 generally).

 For these reasons, REGISTRANT REQUESTS AN ACCELERATED EFFECTIVE DATE OF
MAY 1, 2020 FOR THIS REGISTRATION.

 TIAA PUBLIC

 TANDY REPRESENTATIONS

 The Registrant hereby acknowledges:

•

 Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from
taking any action with respect to the filing;

•

 the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosures in the filing; and

•

 The Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.

 If you have any question concerning this filing, please contact our counsel, John D. Piller, by
telephone at (704) 988-5681 or by e-mail at jpiller@tiaa.org.

Respectfully Submitted,

 /s/ William G.
Griesser

 William G. Griesser

 President and Chief Executive Officer

 TIAA-CREF Life Insurance Company

/s/ Angela M. Kahrmann

 Angela M. Kahrmann

 President and Chief Operating Officer

TIAA-CREF Individual & Institutional Services, LLC (Principal Underwriter)