LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II, 497J, 1996-10-31

LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II
497J, 1996-10-31

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                                October 31, 1996



VIA EDGARLINK

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

          Re:  Lincoln Life & Annuity Company of New York
               Lincoln Life & Annuity Variable Annuity Account L
               File No. 333-10805
               -------------------------------------------------


Dear Commissioners:

     On behalf of Lincoln Life & Annuity Company of New York (the "Company") and
Lincoln Life & Annuity Variable Annuity Account L (the "Account"), we are filing
a certification pursuant to paragraph (j) of Rule 497 under the Securities Act
of 1933.  In this regard, we certify that the form of prospectus and Statement
of Additional Information ("SAI") for certain group variable annuity contracts
offered by the Company through the Account otherwise required to be filed under
paragraph (c) of Rule 497 would not differ from the form of prospectus and SAI
contained in Pre-Effective Amendment No. 1 to the Form N-4 registration
statement for the Account (the "Amendment").  The Amendment was filed
electronically with the Securities and Exchange Commission on September 30, 1996
via EDGARLINK.


                              Sincerely,


                              /s/ Jeremy Sachs
                              ----------------
                              Jeremy Sachs