Report of Independent Accountants
To the Shareholders and Board of Directors of
SunAmerica Strategic Investment Series, Inc.
In planning and performing our audit of the financial
statements of SunAmerica Strategic Investment Series,
Inc. (the "Fund") for the year
ended October 31, 2000, we considered its internal control,
including control activities for safeguarding securities,
in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial
statements and to comply with the requirements of Form N-SAR
, not to provide assurance on internal control.The management of the Fund
is responsible for establishing and maintaining
internal control. In fulfilling this responsibility,
estimates and judgments by
management are required to assess the expected benefits
and related costs of controls. Generally, controls that
are relevant to an audit pertain to the entity's
objective of preparing financial statements for external
purposes that are fairly presented in conformity with generally
accepted accounting principles. Those controls include the
safeguarding of assets against unauthorized acquisition, use or
disposition.
Because of inherent limitations in internal control,
error or fraud may occur and not be detected. Also,
projection of any evaluation of internal control to future
periods is subject to the risk that it may become inadequate
because of changes in conditions or that the effectiveness
of the design and operation may deteriorate.
Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established
by the American Institute of Certified Public Accountants.
A material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level
the risk that misstatements caused by error or fraud in
amounts that would
be material in relation to the financial statements
being audited may occur and not be detected within
a timely period by employees in the normal course of
performing their assigned functions. However, we noted
no matters involving internal control and its operation,
including controls for safeguarding securities,
that we consider to be material weaknesses as defined
above as of October 31, 2000.
This report is intended solely for the information and
use of management, the Board of Directors of the Fund,
and the Securities and Exchange Commission.
PricewaterhouseCoopers LLP
New York, NY 10036
December 15, 2000
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