Wilton Reassurance Life Company of New York
c/o Mutual of America Life Insurance
320 Park Avenue
New York, New York 10022
September 2, 2026
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
| Re: | American Separate Account No. 2, SEC File No. 811-07904 (the “Registrant”) |
Rule 30b2-1 Filing
Commissioners:
As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the “Act”), Mutual of America Life Insurance Company, on behalf of Wilton Reassurance Life Company of New York and the Registrant, a unit investment trust registered under the Act, transmitted to contract owners the semi-annual reports for the period ended June 30, 2026 with respect to certain of the underlying funds of the management investment companies listed below (“Portfolio Companies”). This filing incorporates by reference the reports of the following Portfolios Companies as required by Rule 30b2-1 under the Act:
| PORTFOLIO COMPANY |
SEC FILE NO. | |
| American Funds Insurance Series | 811-03857 | |
| Calvert Variable Series, Inc. | 811-03591 | |
| DFA Investment Dimensions Group Inc. | 811-03258 | |
| Deutsche DWS Variable Series I | 811-04257 | |
| Fidelity Variable Insurance Products (Fund; Fund II and Fund V) | 811-03329 811-05511 811-05361 | |
| Goldman Sachs Variable Insurance Trust | 811-08361 | |
| Lincoln Variable Insurance Products Trust | 811-08090 | |
| Vanguard Variable Insurance Funds | 811-05962 | |
| Sincerely, |
| /s/ Leah Berry |
| Leah Berry |
| Senior Vice President |