COVER 97 filename97.htm
787 Seventh Avenue
New York, NY 10019-6099
Tel:  212 728 8000
Fax: 212 728 8111

February 5, 2021

VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:
VALIC Company I (File No. 002-83631)
Registration Statement on Form N-14

Ladies and Gentlemen:

On behalf of VALIC Company I (the “Registrant”), and pursuant to Rule 488 under the Securities Act of 1933, as amended, we hereby transmit for filing with the Securities and Exchange Commission the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by the applicable series of the Registrant set out in the following table under the heading “Acquiring Funds,” of all of the assets and liabilities of the applicable series of VALIC Company II (“VC II”) set out in the following table under the heading “Target Funds,” in exchange for the shares of the corresponding Acquiring Fund.

Target Funds
(each a series of VC II)
Acquiring Funds
(each a series of the Registrant)
Small Cap Value Fund
Small Cap Value Fund
Capital Appreciation Fund
Capital Appreciation Fund
Aggressive Growth Lifestyle Fund
Aggressive Growth Lifestyle Fund
Moderate Growth Lifestyle Fund
Moderate Growth Lifestyle Fund
Conservative Growth Lifestyle Fund
Conservative Growth Lifestyle Fund
International Opportunities Fund
International Opportunities Fund
High Yield  Bond Fund
High Yield Bond Fund
Mid Cap Value Fund
Mid Cap Value Fund
U.S. Socially Responsible Fund
U.S. Socially Responsible Fund

New York    Washington    Houston    Palo Alto    San Francisco    Chicago    Paris    London    Frankfurt    Brussels    Milan    Rome
February 5, 2021
Page 1

Pursuant to Rule 488, the Registration Statement designates an effective date of March 8, 2021.  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 Fuentes, Esq,, SunAmerica Asset Management, LLC
Christopher J. Tafone, Esq,, SunAmerica Asset Management, LLC
Elliot J. Gluck, Esq., SunAmerica Asset Management, LLC