CORRESP 1 filename1.htm CORRESP

LOGO

 

AIG Life and Retirement

21650 Oxnard Street

Suite 750

Woodland Hills, CA 91367

www.aig.com

  

March 29, 2021

 

VIA EDGAR & E-MAIL

 

Mr. Jeff Foor

U.S. Securities and Exchange Commission

Division of Investment Management

100 F. Street. N.E.

Washington, D.C. 20549

 

Manda Ghaferi

Vice President &

Deputy General Counsel

T + 1 310 772 6545

MGhaferi@aig.com

 

  Re:

Variable Separate Account (“Registrant”)

American General Life Insurance Company (“Depositor”)

Polaris Platinum III Variable Annuity

Post-Effective Amendment No. 26 and Amendment No. 26 on Form N-4

File Numbers: 333-185762 and 811-03859

Dear Mr. Foor:

We are contacting you regarding the above Post-Effective Amendment No. 26 (the “Template filing”) filed pursuant to Rule 485(a) on January 15, 2021.

The purpose of the Template filing is to conform to the new disclosure and format requirements of the amended Form N-4. The format and type of the disclosure changes made in the Template filing are substantially identical to disclosure changes that we intend to make in Depositor’s other variable annuity products registered on Form N-4 (“Replicate filings”).

We believe the Template filing is a fair representation of the Replicate filings and reflects the depositor’s overall approach to complying with the new and amended items required under the amended Form N-4.

The substance of the disclosures in the Replicate filings were previously reviewed by the SEC staff or are otherwise consistent with the requirements of Rule 485(b). One of the Replicate filings is an advisory share-class version of the Template filing. We will incorporate applicable changes to the advisory share-class version to resolve any comments the SEC staff may provide specifically to such Replicate filing. The advisory share-class contract (Polaris Advisory) does not allow the advisory fees to be deducted from the contract value.

Pursuant to Rule 485(b)(1)(vii), we respectfully request to use the format and type of the disclosure changes in the Template filing for the Replicate filings.

Below are the file numbers for the Replicate filings:

Issuing Life Company: American General Life Insurance Company

 

Product Name

  

File Numbers

Polaris Preferred Solution

  

333-185778 and 811-03859

Polaris Advisory

  

333-223017 and 811-03859

Polaris Retirement Protector

  

333-185787 and 811-03859

Polaris

  

333-185798 and 811-03859

Polaris II

  

333-185799 and 811-03859

Polaris Choice IV

  

333-185784 and 811-03859

Polaris Choice II

Polaris Choice III

  

333-185837 and 811-03859

Polaris Choice III

  

333-185840 and  811-03859


Polaris Platinum II

  

333-185838 and 811-03859

Polaris Platinum II

  

333-185775 and 811-03859

Seasons Select II

  

333-185804 and 811-07727

Polaris Platinum O-Series

  

333-185790 and 811-09003

Polaris II A-Class

Polaris II A-Class Platinum Series

  

333-185807 and 811-09003

Polaris II A-Class Platinum Series

  

333-185795 and  811-09003

Issuing Life Company: The United States Life Insurance Company in the City of New York

 

Product Name

  

File Numbers

Polaris Platinum III

  

333-178841 and  811-08810

Polaris Preferred Solution

  

333-178845 and 811-08810

Polaris Retirement Protector

  

333-178849 and 811-08810

Polaris Platinum O-Series

  

333-178843 and 811-08810

Issuing Life Company: The Variable Annuity Life Insurance Company

 

Product Name

  

File Numbers

Polaris Platinum Elite

  

333-201800 and  811-03240

The Depositor and the Registrant undertake to make the following representations in support of this request:

 

   

The format and type of the disclosure changes in the Template filing have been made to comply with the amendments to Form N-4 and are substantially identical to the format and type of disclosure changes that will be made in the Replicate filings.

   

The Replicate filings will incorporate changes made to the disclosure included in the Template filing to resolve any staff comments thereon.

   

The Replicate filings will not include any other changes that would otherwise render them ineligible for filings under rule 485(b).

Should you have any questions or need any additional information concerning the Registration Statement, please do not hesitate to contact me at (310) 772-6545.

Very truly yours,

/s/ Manda Ghaferi

Manda Ghaferi