CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

We hereby consent to the use in this Registration Statement on Form N-4 of Variable Separate Account of our report dated April 22, 2020, relating to the financial statements and financial highlights of Variable Separate Account which appears in such Registration Statement.  We also consent to the use in this Registration Statement of our report dated April 22, 2020, relating to the statutory basis financial statements of American General Life Insurance Company. We also consent to the references to us under the headings “Financial Statements” in such Registration Statement.  

/s/ PricewaterhouseCoopers LLP  

Houston, Texas 

April 24, 2020