MUTUAL OF AMERICA LIFE INSURANCE CO
13F-NT, 1999-11-08
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                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                            Form 13F

                       Form 13F COVER PAGE

 Report for the Quarter Ended: September 30, 1999
                             --------------------
 Check here if Amendment [ ]; Amendment Number:
                                              --------------
  This Amendment (Check only one.):     [ ] is a restatement.
                                        [ ] adds new holdings
                                             entries.

 Institutional Investment Manager Filing this Report:

 Name:    MUTUAL OF AMERICA LIFE INSURANCE COMPANY
          ------------------------------------------------
 Address: 320 Park Avenue
          ------------------------------------------------
          N.Y., N.Y.  10022
          ------------------------------------------------

          ------------------------------------------------

 Form 13F File Number:  28-1391
                        -----------------
 The institutional investment manager filing this report and the
 person by whom it is signed hereby represent that the person
 signing the report is authorized to submit it, that all
 information contained herein is true, correct and complete, and
 that it is understood that all required items, statements,
 schedules, lists, and tables, are considered integral parts of
 this form.

 Person Signing this Report on Behalf of Reporting Manager:

 Name:    Manfred Altstadt
          -----------------------------------------------------------
 Title:   Senior Executive Vice President and Chief Financial Officer
          -----------------------------------------------------------
 Phone:   (212) 224-1543
          -----------------------------------------------------------

 Signature, Place, and Date of Signing:
 /s/ Manfred Altstadt     New York, New York            October 15, 1999
 ------------------------ ----------------------------- ----------------
 [Signature]              [City, State]                 [Date]

 Report Type (Check only one.):

 [ ]  13F HOLDINGS REPORT.  (Check here if all holdings of this
     reporting manager are reported in this report.)

 [X]  13F NOTICE.  (Check here if no holdings reported are in this
     report, and all holdings are reported by other reporting
     manager(s).)

 [ ]  13F COMBINATION REPORT.  (Check here if a portion of the
     holdings for this reporting manager are reported in this
     report and a portion are reported by other reporting
     manager(s).)

 List of Other Managers Reporting for this Manager:
 [If there are no entries in this list, omit this section.]

     Form 13F File Number         Name

     28-4274                      Mutual of America Capital
        ------------------        --------------------------
                                  Management Corporation



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