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