April 27, 2009
VIA EDGAR, ELECTRONIC MAIL AND U.S. MAIL
Securities and Exchange Commission
Division of Investment Management
100 F Street N.E.
Washington, D.C. 20549
Re: Variable Annuity Account Seven ("Registrant")
AIG SunAmerica Life Assurance Company ("Depositor")
Polaris II A-Class Platinum Series Variable Annuity
Post Effective Amendments on Form N-4
File Nos. 333-137882 and 811-09003
Ladies and Gentlemen:
On behalf of the Registrant and Depositor, we are transmitting for
filing pursuant to the Securities Act of 1933 ("1933 Act"), Post-Effective
Amendment No. 14, which also constitutes Amendment No. 15 under the Investment
Company Act of 1940, as amended, to Registrant's Form N-4 Registration Statement
for the Polaris II A-Class Platinum Series variable annuity contracts.
The Registrant and its distributor SunAmerica Capital Services, Inc.
("SACS") respectfully request, consistent with Rule 461(a) under the 1933 Act,
that the Commission, pursuant to delegated authority, grant acceleration of the
effective date of this filing and that such Registration Statement be declared
effective at 9:00 a.m., Eastern Time, on April 30, 2009, or as soon as
practicable thereafter. Depositor, Registrant and SACS are aware of their
obligations under the 1933 Act.
Depositor and Registrant acknowledge that:
- Should the Commission or the Staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing; and
- The action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve
Depositor and Registrant from full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
- Depositor and Registrant may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Please contact Manda Ghaferi at (310) 772-6545 if you have any
questions or need more information.
Sincerely,
AIG SUNAMERICA LIFE ASSURANCE COMPANY
By: /s/ Mallary L. Reznik
----------------------------------------------------------
Mallary L. Reznik, Senior Vice President & General Counsel
SUNAMERICA CAPITAL SERVICES, INC.
By: /s/ Mallary L. Reznik
----------------------------------------------------------
Mallary L. Reznik, Vice President
cc: Jeff Foor, Esq.
April 28, 2009
VIA EDGAR AND FEDERAL EXPRESS
Mr. William Kotapish
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549
Re: Variable Annuity Account Seven ("Registrant")
AIG SunAmerica Life Assurance Company ("Depositor")
Polaris II A-Class Platinum Series Variable Annuity
Post Effective Amendments on Form N-4
File Nos. 333-137882 and 811-09003
Dear Mr. Kotapish:
We are contacting you regarding Post-Effective Amendment No. 14 and No.
15 (the "Amendments") filed on April 27, 2009, for the file numbers referenced
above on behalf of the Registrant and Depositor pursuant to the Securities Act
of 1933 ("1933 Act") and the Investment Company Act of 1940 ("1940 Act"). The
purpose of the filing is to offer a new living benefit ("MarketLock For Life"),
modify a living benefit ("MarketLock Income Plus" and "MarketLock For Life
Plus"), and modify the existing death benefits (collectively, the "New
Initiatives"). In addition, the Amendments modify the "Other Information"
section of the prospectus pertaining to disclosure in the Separate Account and
General Account sub sections, and incorporate the Staff's comments to the same
(collectively, the "Company Disclosure").
The revisions in the Amendments with respect to the New Initiatives and
Company Disclosure are also substantially identical to revisions Depositor
intends to make in several other variable annuity contracts registered on Form
N-4 ("Other Filings"). Pursuant to Rule 485(b)(1)(vii), we request to use the
Amendments as the template for the Other Filings.
Below are the file numbers for the Other Filings to which we propose
adding the New Initiatives:
--------------------------------------------------------------------------------
PRODUCT NAME FILE NO. FILING TYPE
--------------------------------------------------------------------------------
Polaris II Platinum Series 333-137887 / 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris II 333-146491 / 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris II A-Class Platinum Series 333-146434 / 811-08810 485(b)
--------------------------------------------------------------------------------
Mr. William Kotapish
April 28, 2009
File Nos. 333-137882 and 811-09003
Page 2
Below are the file numbers for the Other Filings to which we propose
adding the Company Disclosure:
--------------------------------------------------------------------------------
PRODUCT NAME FILE NO. FILING TYPE
--------------------------------------------------------------------------------
American Pathway II 002-86837 / 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris 033-47473/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris II 333-25473/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Platinum II 333-58234/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Protector 333-102906/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Choice II/Polaris Choice III 333-65118/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Preferred Solution 333-134869/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Platinum II 333-137895/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris II Platinum Series 333-137887/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Choice III 333-137892/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Preferred Solution 333-137867/ 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Advantage 333-144000 / 811-03859 485(b)
--------------------------------------------------------------------------------
Polaris Advisor III 333-147006/ 811-03859 485(b)
--------------------------------------------------------------------------------
ICAP II 033-32569/ 811-04296 485(b)
--------------------------------------------------------------------------------
Anchor Advisor 033-86642/ 811-08874 485(b)
--------------------------------------------------------------------------------
Seasons Preferred Solution 333-134870/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Triple Elite/Seasons Elite 333-66106/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons/Seasons Select II 333-08859/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Elite 333-137864/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Select II 333-137860/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Advisor III 333-147007/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Preferred Solution 333-137866/ 811-07727 485(b)
--------------------------------------------------------------------------------
Seasons Advantage 333-147676/ 811-07727 485(b)
--------------------------------------------------------------------------------
Polaris Plus 333-137862/ 811-09003 485(b)
--------------------------------------------------------------------------------
Polaris II A-Class Platinum Series 333-137882/ 811-09003 485(b)
--------------------------------------------------------------------------------
Polaris Plus 333-63511/ 811-09003 485(b)
--------------------------------------------------------------------------------
Polaris II A-Class / Platinum Series 333-65965/ 811-09003 485(b)
--------------------------------------------------------------------------------
Polaris/Polaris II NY 033-85014/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris Choice/Polaris Choice III NY 333-102137/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris II A-Class Platinum Series NY 333-128124/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris Advantage NY 333-143999/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris II NY 333-146491/811-08810 485(b)
--------------------------------------------------------------------------------
Polaris Choice III NY 333-146429/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris II A-Class Platinum Series NY 333-146434/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris Advantage NY 333-146433/ 811-08810 485(b)
--------------------------------------------------------------------------------
Polaris Preferred Solution NY 333-147008/ 811-08810 485(b)
--------------------------------------------------------------------------------
Seasons Elite NY 333-146455/ 811-08369 485(b)
--------------------------------------------------------------------------------
Seasons Select II NY 333-146452/ 811-08369 485(b)
--------------------------------------------------------------------------------
Seasons Advantage NY 333-147681/ 811-08369 485(b)
--------------------------------------------------------------------------------
Seasons Triple Elite/Seasons Elite NY 333-118218/ 811-08369 485(b)
--------------------------------------------------------------------------------
Seasons Select II NY 333-116026/ 811-08369 485(b)
--------------------------------------------------------------------------------
Mr. William Kotapish
April 28, 2009
File Nos. 333-137882 and 811-09003
Page 3
Any revisions made to the Amendments relating to the New Initiatives
and the Company Disclosure and all SEC comments will be effectively incorporated
into the Other Filings. No other material changes would be made to the Other
Filings that would render the filings ineligible to become effective pursuant to
Rule 485(b).
The Depositor and Registrant acknowledge that:
- Should the Commission or the Staff, acting pursuant to delegated authority,
permit the other filings to go effective pursuant to Rule 485(b)(1)(vii),
it does not foreclose the Commission from taking any action with respect to
the filing; and
- The action of the Commission or the Staff, acting pursuant to delegated
authority, in permitting the Other Filings to go effective pursuant to Rule
485(b)(1)(vii), does not relieve Depositor and Registrant from full
responsibility for the adequacy and accuracy of the disclosure in the Other
Filings; and
- Depositor and Registrant may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Should you have any questions regarding this filing, please do not
hesitate to contact me at (310) 772-6545.
Very truly yours,
/s/ Manda Ghaferi
Manda Ghaferi
Assistant General Counsel
cc: Jeffrey A. Foor -- Office of Insurance Products