January 15, 2008 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 Re: FS Variable Separate Account First SunAmerica Life Insurance Company Polaris Preferred Solution II Variable Annuity Form N-4, File Nos. 333-147005 and 811-08810 SEC Accession No. 0000950148-07-000265 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, FS Variable Separate Account ("the Registrant"), a separate account of First SunAmerica Life Insurance Company, hereby requests the withdrawal of Registrant's initial registration statement along with any exhibits filed thereto (the "Registration Statement") on Form N-4 filed with the Securities and Exchange Commission on October 30, 2007, and the withdrawal of Registrant's pre-effective amendment N-4/A for the Polaris Preferred Solution II Variable Annuity, SEC File Nos. 333-147005 and 811-08810, filed with the Securities and Exchange Commission on November 21, 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