November 10, 2016
VIA EDGAR
Ms. Kathryn M. Hinke
Attorney-Adviser
Disclosure Review and Accounting Office
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Registration Withdrawal Request |
Variable Separate Account (“Registrant”)
American General Life Insurance Company (“Depositor”)
Polaris Advisory Variable Annuity
Form N-4, File Nos. 333-213341 and 811-03859
SEC Accession No. 0001193125-16-693883
EDGAR Submission Type RW
Dear Ms. Hinke:
Pursuant to Rule 477 of the Securities Act of 1933, as amended, Variable Separate Account (“the Registrant”), a separate account of American General Life Insurance Company, hereby requests the withdrawal of Registrant’s initial registration statement (the “Registration Statement”) on Form N-4 for the Polaris Advisory Variable Annuity, SEC File Nos. 333-213341 and 811-03859, filed with the Securities and Exchange Commission on August 26, 2016.
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. 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/ Helena Lee
Helena Lee
Assistant General Counsel
