MetLife, Inc.
1095 Avenue of the Americas
New York, NY 10036
212 578-2211

Miriam B. Fine
Assistant General Counsel
Law Department
Tel 212 578-0423 Fax 212 251-1653

February 24, 2011

VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549

Dear Sir or Madam:

     On behalf of MetLife, Inc. (the “Company”), transmitted herewith is the Company’s Annual Report on Form 10-K for the year ended December 31, 2010 (the “Form 10-K”).

     As discussed in Note 1 to the Company’s consolidated financial statements contained in the Form 10-K, the consolidated financial statements reflect a change in the method of accounting for the recognition and presentation of other-than-temporary impairment losses for certain investments as required by accounting guidance adopted on April 1, 2009, and a change in the method of accounting for certain assets and liabilities to a fair value measurement approach as required by accounting guidance adopted on January 1, 2008.

Sincerely,
 

/s/ Miriam B. Fine  

Miriam B. Fine 

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