AIG Life Insurance Company
One Alico Plaza
P.O. Box 667
Wilmington, DE 19899-0667
302 594-2987
March 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: AIG Life Insurance Company
Variable Account I
File Nos. 33-16708, 33-39171 and 33-58504
Gentlemen:
Please note that the filing fee has been remitted under Registration
Number 33-16708.
Sincerely,
Edward Bacon /s/
________________
Director Variable Accounting
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AIG Life Insurance Company
One Alico Plaza
P.O. Box 667
Wilmington, DE 19899-0667
302 594-2987
March 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: AIG Life Insurance Company
Variable Account I
File Nos. 33-16708, 33-39171 and 33-58504
Gentlemen:
I am Associate General Counsel for AIG Life Insurance Company (the "Company"), a
Delaware stock life insurance corporation. In connection with the offering of
Deferred Variable Annuity Contracts (the "Contracts") of Variable Account I (the
"Account"), a segregated investment account of the Company, I have examined such
records and documents and have made such further investigation and examination
as I deemed necessary for the purpose of this opinion.
It is my opinion that the Contracts, the registration of which is made definite
by the accompanying Rule 24f-2 Notice of the Account, were legally issued, fully
paid and non- assessable by the Account to the extent set forth in the Account's
prospectus forming part of its Registration Statement on Form N-4 filed under
the Securities Act of 1933 as Registration Numbers 33-16708, 33-39171 and
33-58504.
I hereby consent to the filing of this opinion with said Rule 24f-2 Notice.
Sincerely,
/s/Kenneth D. Walma
Kenneth D. Walma
Associate General Counsel
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Rule 24f-2 Notice
For
AIG LIFE INSURANCE COMPANY
VARIABLE ACCOUNT I
FILE NOS. 33-16708; 33-39171 AND 33-58504
Fiscal period for which notice is filed
12/31/97
Securities registered and unsold at the beginning of the fiscal year
0
Securities registered during this year other than pursuant to Rule 24f-2
0
Sale price of accumulation units sold during fiscal year ending December 31,
1997 $ 427,194,684
Aggregate sale price of accumulation units sold during the fiscal year ended
December 31, 1997 $ 427,194,684
Redemption price of accumulation units redeemed during the fiscal year ending
December 31, 1997 $ 63,369,272
Total amount upon which fee calculation is based $ 363,825,412
Fee submitted (.000295) $107,329
AIG LIFE INSURANCE COMPANY
VARIABLE ACCOUNT I
BY HOWARD GUNTON
/s/Howard Gunton
HOWARD GUNTON
SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER
