MASSACHUSETTS MUTUAL VARIABLE ANNUITY SEPARATE ACCOUNT 4
DEL AM, 1999-06-22
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                                                           June 21, 1999

Office of Insurance Products
Division of Investment Management
U.S. Securities and Exchange Commission
450 Fifth Street, N.W. - Mail Stop 5-6
Washington, DC 20549

Re:  Initial Registration Statement Filed on Form N-4
     Massachusetts Mutual Variable Annuity Separate Account 4
     File Nos.  333-81015 and 811-08619

Dear Commissioners:

I have drafted this letter in order to pre-effectively amend initial
registration statement no. 333-81015 filed on Form N-4 on June 18, 1999 by
Massachusetts Mutual Life Insurance Company on behalf of Massachusetts Mutual
Variable Annuity Separate Account 4 in order to add the following paragraph to
the facing sheet:

     The registrant hereby amends this registration statement on such date or
     dates as may be necessary to delay its effective date until the registrant
     shall file a further amendment which specifically states that this
     registration statement shall thereafter become effective in accordance with
     section 8(a) of the Securities Act of 1933 or until the registration
     statement shall become effective on such date as the Commission, acting
     pursuant to said section 8(a), may determine.

Please contact me if you have any questions regarding this filing or if there is
anything that I can do to facilitate the staff's review of this filing.  I may
be reached at (860) 987-2889.


Sincerely,

/s/ James M. Rodolakis
James M. Rodolakis
Counsel


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