Common Contracts

5 similar null contracts by Variable Account I of Aig Life Ins Co, Robbins & Myers Inc, SBS Interactive Co, Variable Account B American Intl Life Assur Co of New York

September 26, 2005 National Union Fire Insurance Company of Pittsburgh, Pa., 70 Pine Street, Fifth Floor, New York, NY 10270 Ladies and Gentlemen: In connection with the registration under the Securities Act of 1933 (the "1933 Act") and the Investment...
Variable Account I of Aig Life Ins Co • October 25th, 2005

In connection with the registration under the Securities Act of 1933 (the "1933 Act") and the Investment Company Act of 1940 (the "1940 Act") of (i) the General Guarantee Agreement, dated July 13, 1998, issued by National Union Fire Insurance Company of Pittsburgh, Pa., a Pennsylvania insurance corporation (the "Company"), in favor of each party insured under policies issued by American International Life Assurance Company of New York, and (ii) the General Guarantee Agreement, dated July 13, 1998, issued by the Company in favor of each party insured under policies issued by AIG Life Insurance Company (collectively, the "Guarantees"), you have requested our opinion with respect to the Guarantees.

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------------------------------------------------------------------------------- - BALTIMORE CHESTERBROOK HARRISBURG NEWARK PHILADELPHIA PRINCETON WASHINGTON WILMINGTON
Variable Account B American Intl Life Assur Co of New York • October 24th, 2005

In connection with the registration under the Securities Act of 1933 (the "1933 Act") and the Investment Company Act of 1940 (the "1940 Act") of (i) the General Guarantee Agreement, dated July 13, 1998, issued by National Union Fire Insurance Company of Pittsburgh, Pa., a Pennsylvania insurance corporation (the "Company"), in favor of each party insured under policies issued by American International Life Assurance Company of New York, and (ii) the General Guarantee Agreement, dated July 13, 1998, issued by the Company in favor of each party insured under policies issued by AIG Life Insurance Company (collectively, the "Guarantees"), you have requested our opinion with respect to the Guarantees.

------------------------------------------------------------------------------- - BALTIMORE CHESTERBROOK HARRISBURG NEWARK PHILADELPHIA PRINCETON WASHINGTON WILMINGTON
Variable Account I of Aig Life Ins Co • October 24th, 2005

In connection with the registration under the Securities Act of 1933 (the "1933 Act") and the Investment Company Act of 1940 (the "1940 Act") of (i) the General Guarantee Agreement, dated July 13, 1998, issued by National Union Fire Insurance Company of Pittsburgh, Pa., a Pennsylvania insurance corporation (the "Company"), in favor of each party insured under policies issued by American International Life Assurance Company of New York, and (ii) the General Guarantee Agreement, dated July 13, 1998, issued by the Company in favor of each party insured under policies issued by AIG Life Insurance Company (collectively, the "Guarantees"), you have requested our opinion with respect to the Guarantees.

RICHARDSON & PATEL LLP 10900 Wilshire Boulevard Suite 500 Los Angeles, California 90024 Telephone (310) 208-1182 Facsimile (310) 208-1154 February 11, 2004
SBS Interactive Co • February 18th, 2004 • Services-business services, nec

We have acted as counsel to SBS Interactive Co. (the "Company") in connection with the registration with the Securities and Exchange Commission on Form S-8 of shares of the Company's common stock, par value $0.001 (the "Shares"), which may be issued as awards in connection with the above-referenced plan (the "Plan"). In connection with that registration, we have reviewed the proceedings of the Board of Directors of the Company relating to the registration and proposed issuance of the Shares, the Certificate of Incorporation of the Company and all amendments thereto, the Bylaws of the Company and all amendments thereto, and such other documents and matters as we have deemed necessary to the rendering of the following opinion.

1 EXHIBIT 5 --------- THOMPSON, HINE AND FLORY 2000 COURTHOUSE PLAZA N.E. P.0. BOX 8801 DAYTON, OHIO 45401-8801
Robbins & Myers Inc • December 27th, 1995 • Pumps & pumping equipment
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