AMERICAN SKANDIA LIFE ASSURANCE CORP/CT
RW, 1997-08-26
INSURANCE CARRIERS, NEC
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                                     American Skandia Life Assurance Corporation
                                                             One Corporate Drive
                                                                    P.O. Box 883
                                                         Shelton, CT  06484-0883
                                                        Telephone (203) 926-1888
                                                              Fax (203) 929-8071











                                 August 19, 1997


VIA FACSIMILE

Edward P. Macdonald, Esq.
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:      Withdrawal  of  Registration  Statements  on Form S-1 filed by
                  American Skandia Life Assurance
                  Corporation ("American Skandia"), Registrant
                  Registration No. 333-08743

                  -----------------------------------------------------


Dear Mr. Macdonald:

         Pursuant  to Rule 477 of the  Securities  Act of 1933,  the above named
Registrant hereby requests that the above  registration  statement filed on Form
S-1 be  withdrawn.  Registration  No.  333-08743  was  initially  filed with the
Commission  on July  24,  1996,  with  Pre-effective  Amendment  No.  1 filed on
December 20, 1996 and  Pre-effective  Amendment  No. 2 filed on January 9, 1997.
Following the filing of  Pre-effective  Amendment No. 2, Registrant  submitted a
new,  substantially  identical,  initial registration statement on Form S-2 with
the  intention  of  succeeding  the  Registration  Statement  on Form S-1.  That
registration  statement  (333-24989)  was  declared  effective  on May 1,  1997.
Therefore, Registrant has chosen to withdraw the above registration statement.

         If you have any further questions and would like to discuss this matter
further,   please  feel  free  to  call  me  at  (203)   925-3830   (direct)  or
1-800-628-6039, extension 3830.

                                            Very truly yours,


                                            /s/Scott K. Richardson, Esq.
                                            Scott K. Richardson, Esq.


cc:      John T. Buckley, Esq.
         Jeffrey M. Ulness, Esq.




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