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[VALIC LETTERHEAD]
David H. den Boer April 23, 1997
Associate General Counsel
VIA EDGAR
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Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: The Variable Annuity Life Insurance Company Separate
Account A Independence Plus and UIT-981 Contracts
File Nos. 2-96223 and 811-3240
Commissioners:
On April 18, 1997 the above-referenced registrant, filed with the SEC via
EDGAR (Accession No. 0000950129-97-001642), Post Effective Amendment No.
26 under the Securities Act of 1933 (the "1933 Act") and Amendment No. 52
under the Investment Company Act of 1940 (the "1940 Act") to the Form N-4
Registration Statement covering certain variable annuity contracts. Pursuant
to Rule 477 under the 1933 Act, the registrant hereby requests that the
above-referenced Post Effective Amendment 26 filed on April 18, 1997 be
withdrawn. We request that this Post Effective Amendment 26 be withdrawn
because it was inadvertently filed under the wrong 1933 Act registration
number.
Please direct all questions or comments to the undersigned.
Very truly yours,
/s/ David H. den Boer
David H. den Boer
ddb/csw
