787 Seventh Avenue | |
New York, NY 10019-6099 | |
Tel: 212 728 8000 | |
Fax: 212 728 8111 |
November 20, 2020
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | VALIC Company I |
Registration Statement on Form N-14 |
On behalf of VALIC Company I (“VC I”), we hereby transmit for filing with the Securities and Exchange Commission VC I’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by Systematic Value Fund, a series of VC I, of all of the assets and liabilities of Value Fund, a series of VC I, and Large Cap Value Fund, a series of VALIC Company II, in exchange for shares of Systematic Value Fund.
Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8037.
Sincerely, | |
/s/ Stacey P. Ruiz | |
Stacey P. Ruiz |
Enclosures
cc: | Kathleen D. Fuentes, Esq., SunAmerica Asset Management, LLC |
Christopher J. Tafone, Esq., SunAmerica Asset Management, LLC | |
Elliot J. Gluck, Esq., Willkie Farr & Gallagher LLP |
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