December 21, 2007
VIA EDGAR
Mr. Jeff Foor
Office of Insurance Products
Division of Investment Management
Securities and Exchange Commission
Division of Investment Management
100 F Street N.E.
Washington, D.C. 20549
Re: VALIC Separate Account A ("Registrant")
Portfolio Director Fixed and Variable Deferred Annuity
The Variable Annuity Life Insurance Company ("Depositor")
Form N-4 under the Securities Act of 1933, as amended (the "1933 Act") and the Investment Company Act of 1940 ("1940 Act")
File Nos.: 333-147158 and 811-03240
EDGAR Submission Type RW
Withdrawal of Registration Statement Pursuant to Rule 477 of the 1933 Act
Ladies and Gentlemen:
Pursuant to Rule 477 of the 1933 Act, the Registrant, a separate account of The Variable Annuity Life Insurance Company, hereby respectfully requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of the Registrant's registration statement on Form N-4 (File nos. 333-147158 and 811-03240), filed with the Commission on November 5, 2007, accession number 0001193125-07-235319, along with any amendments or exhibits filed thereto (the Registration Statement").
Bases on the facts and circumstances we discussed December 18, 2007, we understand that the SEC will allow the Registrant to file all of the reduced fee prospectuses in a single registration statement. Accordingly, we respectfully request that the Commission grant an order for the withdrawal of the Registration Statement and declare the withdrawal effective as soon as possible.
Please contact me at 713-831-3164 if you have any questions or need more information.
Sincerely,
/s/ KATHERINE STONER
Katherine Stoner
Associate General Counsel
cc: Jeff Foor
Office of Insurance Products