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 27, 2015, 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, 2015, 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 28, 2015, relating to the statutory basis
financial statements of American Home Assurance Company, which appears in such
Registration Statement. We also consent to the reference to us under the
heading "Financial Statements" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
Houston, Texas
April 28, 2015