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Lincoln Life & Annuity Company of New York
120 Madison Street, 17th Floor
Syracuse, NY 13202
October 7, 1998
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Judiciary Plaza
450 Fifth Street, N.W.
Washington D.C. 20549
RE: Lincoln Life & Annuity Variable Annuity Account L
File No. 333-10863
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Commissioners:
On behalf of Lincoln Life & Annuity Company of New York (the "Company") and
Lincoln Life & Annuity Variable Annuity Account L (the "Account"), I hereby
certify, pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933,
that the form of the Prospectus and Statement of Additional ("SAI") being used
in connection with certain deferred variable annuity contracts offered by the
Company through the Account and otherwise required to be filed under paragraph
(c) of Rule 497 do not differ from the Prospectus and SAI contained in the Post-
Effective Amendment No. 3 for the Account filed on September 30, 1998.
If you have any questions, please contact me at (219) 455-6565.
Sincerely,
Steven M. Kluever
Copy to: Kim Smith, Sutherland, Asbill & Brennan
Robert Sheppard, LLANY
