VARIABLE ANNUITY ACCT C OF AETNA LIFE INSURANCE & ANNUITY CO
AW, 1996-07-02
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[AETNA         151 Farmington Avenue           Julie E. Rockmore
LOGO]          Hartford, CT  06156             Counsel
                                               Law and Regulatory Affairs, RE4C
                                               860-273-4686
                                               Fax: 860-273-8340

July 2, 1996

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Re:   Withdrawal of Registration Statement - File No. 33-88724

Dear Sir or Madam:

On January 20, 1995, a registration statement on Form N-4 was filed for the
above-captioned registration. On July 21, 1995, we requested that the Commission
place the registration on hold pending repricing of the product. On June 19,
1996, we received notice from the Commission that the Registration Statement is
outdated and must either be amended or withdrawn pursuant to Rule 477 under the
Securities Act of 1933 (the "1933 Act"). Since we do not intend to make this
Registration Statement effective in the immediate future, we hereby request
withdrawal of such Registration Statement pursuant to Rule 477 under the 1933
Act.

If you have any questions concerning this request, please contact the
undersigned at (860) 273-4686.

Sincerely,

/s/ Julie E. Rockmore
- ---------------------
Julie E. Rockmore

cc:   Peter R. Marcin, Law Clerk
      Office of Insurance Products



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