EXHIBIT (N)(1)

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form N-6 (the
"Registration Statement") of our report dated April 26, 2013, relating to the
financial statements of Separate Account VL-R, which appears in such
Registration Statement. We also consent to the use in this Registration
Statement of our report dated April 27, 2013, relating to the consolidated
financial statements of American General Life Insurance Company, which appears
in such Registration Statement. We also consent to the use in this Registration
Statement of our report dated April 26, 2013, relating to the statutory basis
financial statements of American Home Assurance Company, which appears in such
Registration Statement. We also consent to the incorporation by reference in
such Registration Statement of our report dated February 21, 2013, relating to
the consolidated financial statements, financial statement schedules and
management's assessment of the effectiveness of internal control over financial
reporting, which appears in American International Group, Inc.'s Annual Report
on Form 10-K for the year ended December 31, 2012. We also consent to the
reference to us under the heading "Financial Statements" in such Registration
Statement.

/s/ PricewaterhouseCoopers LLP
Houston, Texas
April 27, 2013



CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form N-6 of our report dated 24 February 2012 relating to the
consolidated financial statements of AIA Group Limited which appears in
American International Group, Inc.'s Annual Report on Form 10-K for the year
ended 31 December 2012. We also consent to the reference to us under the
heading "Financial Statements" in such Registration Statement.

/s/ PricewaterhouseCoopers
Hong Kong
26 April 2013