December 27, 2007
VIA EDGAR
Office of Insurance Products
Division of Investment Management
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Division of Investment Management
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | Variable Separate Account | |
AIG SunAmerica Life Assurance Company | ||
Polaris Preferred Solution I Variable Annuity | ||
Form N-4, File Nos. 333-140762 and 811-03859 | ||
SEC Accession No. 0000950148-07-000044 | ||
EDGAR Submission Type RW Withdrawal Request | ||
Withdrawal of Registration Statement Pursuant to Rule 477 of the 1933 Act |
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended, Variable Separate Account (“the Registrant”), a separate account of AIG SunAmerica Life Assurance Company, hereby requests the withdrawal of Registrant’s initial registration statement along with any exhibits filed thereto (the “Registration Statement”) on Form N-4 for the Polaris Preferred Solution I Variable Annuity, SEC File Nos. 333-140762 and 811-03859, filed with the Securities and Exchange Commission on February 16, 2007.
The Registration Statement has not been declared effective. The Registrant has determined not to proceed with the registration and sale of the securities covered by the Registration Statement and no securities were sold in connection with the offering. Accordingly, we request that the Commission grant an order for the withdrawal of the Registration Statement and declare the withdrawal effective upon filing.
Sincerely,
/S/ MALLARY L. REZNIK
Mallary L. Reznik
Senior Vice President and General Counsel
Senior Vice President and General Counsel