Exhibit 99.4

                      AIG SunAmerica Life Assurance Company


        STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL
                     FINANCIAL OFFICER REGARDING FACTS AND
                 CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS


        I, N. Scott Gillis, Senior Vice President (Principal Financial Officer)
of AIG SunAmerica Life Assurance Company, state and attest that:

        (1) To the best of my knowledge, based upon a review of the covered
        reports of AIG SunAmerica Life Assurance Company, and, except as
        corrected or supplemented in a subsequent covered report:

                -       No covered report contained an untrue statement of a
                        material fact as of the end of the period covered by
                        such report (or in the case of a report on Form 8-K as
                        of the date on which it was filed); and

                -       No covered report omitted to state a material fact
                        necessary to make the statements in the covered report,
                        in light of the circumstances under which they were
                        made, not misleading as of the end of the period covered
                        by such report (or in the case of a report on Form 8-K
                        as of the date on which it was filed).

        (2) AIG SunAmerica Life Assurance Company does not have an audit
        committee of the Board of Directors.

        (3) In this statement under oath, each of the following, if filed on or
        before the date of this statement, is a "covered report":

                -       The Annual Report on Form 10-K/A for the year ended
                        December 31, 2001, of AIG SunAmerica Life Assurance
                        Company;

                -       All quarterly reports on Form 10-Q and all reports on
                        Form 8-K of AIG SunAmerica Life Assurance Company filed
                        with the Securities and Exchange Commission subsequent
                        to the filing of the Form 10-K/A identified above; and

                -       Any amendments to any of the foregoing.



/s/ N. Scott Gillis                         Subscribed and sworn to before
----------------------------                me this 14th day of August 2002
    N. Scott Gillis
    August 14, 2002

                                        /s/
                                        -----------------------------------
                                        Notary Public:
                                        My Commission Expires: