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            <adminName>MUTUAL OF AMERICA LIFE INSURANCE COMPANY</adminName>
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            <brokerDealerName>MUTUAL OF AMERICA SECURITIES LLC</brokerDealerName>
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          <brokerDealer>
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      <managementInvestmentQuestion>
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            <indexFundReturnDiffAfterExpense>-0.67</indexFundReturnDiffAfterExpense>
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          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
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        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
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          <transferAgent>
            <transferAgentName>FIS Investor Services, LLC</transferAgentName>
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        <isTransferAgentHiredOrTerminated>Y</isTransferAgentHiredOrTerminated>
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          <pricingService>
            <pricingServiceName>Refinitiv US LLC</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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            <custodianName>BROWN BROTHERS HARRIMAN &amp; CO.</custodianName>
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        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>MUTUAL OF AMERICA LIFE INSURANCE COMPANY</adminName>
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          <admin>
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          <brokerDealer>
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            <brokerName>RAYMOND JAMES FINANCE COMPANY OF CANADA LTD.</brokerName>
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          <broker>
            <brokerName>MERRILL LYNCH, PIERCE, FENNER &amp; SMITH INC.</brokerName>
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            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>11360.42000000</grossCommission>
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          <principalTransaction>
            <principalName>MERRILL LYNCH, PIERCE, FENNER &amp; SMITH INC.</principalName>
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          <principalTransaction>
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          <principalTransaction>
            <principalName>Wells Fargo Securities LLC</principalName>
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        <principalAggregatePurchase>22369547.00000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
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        <isSwingPricing>N</isSwingPricing>
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      <managementInvestmentQuestion>
        <mgmtInvFundName>INV CORP 2055 RETIREMENT</mgmtInvFundName>
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        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
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          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
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        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
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        <investmentAdvisers>
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            <transferAgentName>FIS Investor Services, LLC</transferAgentName>
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        <isTransferAgentHiredOrTerminated>Y</isTransferAgentHiredOrTerminated>
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        <investmentAdvisers>
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            <transferAgentName>FIS Investor Services, LLC</transferAgentName>
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        <admins>
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            <adminName>BROWN BROTHERS HARRIMAN &amp; CO.</adminName>
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          <admin>
            <adminName>MUTUAL OF AMERICA LIFE INSURANCE COMPANY</adminName>
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            <brokerDealerName>MUTUAL OF AMERICA LIFE INSURANCE COMPANY</brokerDealerName>
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          <brokerDealer>
            <brokerDealerName>MUTUAL OF AMERICA SECURITIES LLC</brokerDealerName>
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    </managementInvestmentQuestionSeriesInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="MUTUAL OF AMERICA INVESTMENT CORP" signedDate="2021-03-16" signature="Christopher M. Miseo" title="Senior Vice President and Chief Accounting Officer"/>
  </formData>
</edgarSubmission>
