Lincoln Life & Annuity Company of New York
Suite 1700
120 Madison Street
Syracuse, NY 13202-2802
(315) 428-8400 Fax (315) 428-8419
Toll Free (888) ABE-1860
March 10, 1998
Securites and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
RE: Lincoln Life & Annuity Variable Annuity Account L of Lincoln Life &
Annuity Company of New York
Registration Number 811-07785
Section 30d-2 Filing
Commissioners:
As required by Rule 30d-2 under the Investment Company Act of 1940, the
Registrant, a registered unit investment trust, recently mailed to its
securities holders the annual reports for the underlying management investment
companies (the "Underlying Funds"). This filing constitutes the filing of
those reports required by Rule 30b2-1.
Pursuant to Rule 30b2-1, the Underlying Funds have filed their annual reports
with the Commission via EDGAR. Those filings are identified below:
The Annual Report of the Fidelity Variable Insurance Product Fund
(File No. 811-03329 and CIK 0001012679) 2/23/98
The Annual Report of the Fidelity Variable Insurance Products Fund II
(File No. 811-05511 and CIK 0000831016) 2/23/98
The Annual Report of the Dreyfus Stock Index Fund
(File No. 811-05719 and CIK 0000846800) 3/2/98
The Annual Report of the Dreyfus Variable Investment Fund
(File No. 811-05125 and CIK 0000813383) 3/3/98
The Annual Report of the American Century Variable Portfolios, Inc.
(File No. 811-5188 and CIK 0000814680) 2/19/98
The Annual Report of the Calvert Social Balanced Portfolio
(File No. 811-3591 and CIK 0000708950) 3/6/98
The Annual Report of the T. Rowe Price International Stock Portfolio
(File No. 811-07145 and CIK 0000918292) 2/24/98
To the extent necessary those electronic filings are incorporated herein by
reference.
Respectfully submitted,
/S/ ANN C. MADIGAN
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Ann C. Madigan
Sr. Compliance Consultant
(207) 842-9453
