787 Seventh Avenue | |
New York, NY 10019-6099 | |
Tel: 212 728 8000 | |
Fax: 212 728 8111 |
November 20, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | VALIC Company I |
Registration Statement on Form N-14 |
Ladies and Gentlemen:
On behalf of VALIC Company I (“VC I”), we hereby transmit for filing with the Securities and Exchange Commission VC I’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by Science & Technology Fund, a series of VC I, of all of the assets and liabilities of Health Sciences Fund, a series of VC I, in exchange for shares of Science & Technology Fund.
Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8037.
Sincerely, | |
/s/ Stacey P. Ruiz | |
Stacey P. Ruiz |
Enclosures
cc: | Kathleen D. Fuentes, Esq., SunAmerica Asset Management, LLC |
Christopher J. Tafone, Esq., SunAmerica Asset Management, LLC | |
Elliot J. Gluck, Esq., Willkie Farr & Gallagher LLP |
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