Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Anchor Series Trust and
Shareholders for each of the funds listed in Appendix I

In planning and performing our audit of the financial
statements of the funds listed in Appendix I, (hereafter
collectively referred to as the "Company") as of and for
the year ended December 31, 2018, in accordance with
the standards of the Public Company Accounting
Oversight Board (United States) ("PCAOB"), we
considered the Company's internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the
Company's internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Company's internal control over
financial reporting.

The management of the Company is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A company's internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting and the
preparation of financial statements for external purposes
in accordance with generally accepted accounting
principles. A company's internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
company are being made only in accordance with
authorizations of management and trustees of the
company; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that
could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is
a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of
the company's annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of the Company's internal control
over financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal control
over financial reporting that might be material
weaknesses under standards established by the PCAOB.
However, we noted no deficiencies in the Company's
internal control over financial reporting and its
operation, including controls over safeguarding
securities, that we consider to be a material weakness as
defined above as of December 31, 2018.

This report is intended solely for the information and use
of the Board of Trustees of Anchor Series Trust and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.


/s/ PricewaterhouseCoopers LLP
Houston, Texas February 27, 2019

Appendix I
Anchor Series Trust

SA BlackRock Multi-Asset Income Portfolio
SA PGI Asset Allocation Portfolio (formerly SA Edge
Asset Allocation Portfolio)
SA Wellington Capital Appreciation Portfolio
SA Wellington Government and Quality Bond Portfolio
SA Wellington Strategic Multi-Asset Portfolio (formerly
SA Wellington Multi-Asset Income Portfolio)