Attached files

file filename
S-1 - S-1 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485ds1.htm
EX-24 - EX-24 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485dex24.htm
EX-23.3 - EX-23.3 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485dex233.htm
EX-23.1 - EX-23.1 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485dex231.htm
EX-21 - EX-21 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485dex21.htm
EX-5 - EX-5 - GREAT WEST LIFE & ANNUITY INSURANCE COd879485dex5.htm

Exhibit 23.2

[EVERSHEDS SUTHERLAND (US) LLP]

STEPHEN E. ROTH

DIRECT LINE: 202.383.0158

E-mail: steveroth@eversheds-sutherland.com

CONSENT OF EVERSHEDS SUTHERLAND (US) LLP

We hereby consent to the reference to our name under the caption "Legal Matters" in the Prospectus filed as part of this new Registration Statement on Form S-1 for Great-West Life & Annuity Insurance Company. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.

EVERSHEDS SUTHERLAND (US) LLP

By: /s/Stephen E. Roth

Stephen E. Roth

Washington, D.C.

April 10, 2020

40297026.1