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    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

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        <entityName>NEW YORK LIFE INSURANCE CO</entityName>
        <issuerAddress>
            <street1>51 MADISON AVE ROOM 207</street1>
            <street2>ATTN: SECURITIES OPERATIONS</street2>
            <city>NEW YORK</city>
            <stateOrCountry>NY</stateOrCountry>
            <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
            <zipCode>10010</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(201) 685-6331</issuerPhoneNumber>
        <jurisdictionOfInc>NEW YORK</jurisdictionOfInc>
        <issuerPreviousNameList>
            <previousName>Nautilus Insurance Company</previousName>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Mutual Life Insurance Company</entityTypeOtherDesc>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
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                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                <zipCode>10010</zipCode>
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                <relationship>Director</relationship>
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            <relationshipClarification>Senior Vice President and General Auditor</relationshipClarification>
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            <relatedPersonName>
                <firstName>Thomas</firstName>
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            <relationshipClarification>Senior Vice President and Treasurer</relationshipClarification>
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                <lastName>Malloy</lastName>
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                <zipCode>10010</zipCode>
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                <firstName>Betty</firstName>
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                <lastName>Alewine</lastName>
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            <relationshipClarification></relationshipClarification>
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            <industryGroupType>Insurance</industryGroupType>
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        <issuerSize>
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        <federalExemptionsExclusions>
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            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0000071633-19-000013</previousAccessionNumber>
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            <totalAmountSold>1158570670</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
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        <signatureBlock>
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            <signature>
                <issuerName>NEW YORK LIFE INSURANCE CO</issuerName>
                <signatureName>/s/ Cynthia H. Cristello</signatureName>
                <nameOfSigner>Cynthia H. Cristello</nameOfSigner>
                <signatureTitle>Corporate Vice President</signatureTitle>
                <signatureDate>2020-02-12</signatureDate>
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</edgarSubmission>
