Registrant: TIAA-CREF Life Insurance Company
8500 Andrew Carnegie Blvd.
(MS SSC-C2-08)
Charlotte, NC 28262
Contact:
John D. Piller
Director, Associate General Counsel
Office: 704-988-5681
Fax: 704-988-5246
E-mail: jpiller@tiaa.org
April 27, 2017
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Attn: Andrea Magovern – Division of Investment Management, Office of Insurance Products
| Re: | TIAA-CREF Life Insurance Company (“Registrant”) |
Post-Effective Amendment #1 Registration to the Registration Statement on Form S-1
Registration File No. 333-210342
Investment Horizon Annuity Contract
Dear Commissioners and Ms. Magovern:
On April 27, 2017, Registrant submitted 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, 2017 FOR THIS REGISTRATION.
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/ Christopher J. Weyrauch
Christopher Weyrauch
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)