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APPENDIX I ------------------------
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 24F-2
ANNUAL NOTICE OF SECURITIES SOLD
PURSUANT TO RULE 24f-2
Read instructions at end of Form before preparing Form.
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1. Name and address of issuer:
Lincoln Life & Annuity Variable Annuity Account L of
Lincoln Life & Annuity Company of New York
120 Madison Street, Suite 1700
Syracuse, NY 13202-2802
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2. Name of each series or class of securities for which this Form is filed
(If the Form is being filed for all series and classes of securities of
the Issuer, check the box but do not list series or classes): [_]
N/A
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3. Investment Company Act File Number: 811-07785
Securities Act File Number: 333-10805
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4(a). Last day of fiscal year for which this Form is filed:
December 31, 1997
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4(b). [_] Check box if this Form is being filed late (i.e., more than 90
calendar days after the end of the issuer's fiscal year).
(See Instruction A.2)
Note: If the Form is being filed late, interest must be paid on the
registration fee due.
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4(c). [_] Check box if this is the last time the Issuer will be filing this
Form.
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5. Calculation of registration fee:
(i) Aggregate sale price of securities
sold during the fiscal year
pursuant to section 24(f): $ 2,173,481
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(ii) Aggregate price of securities
redeemed or repurchased during
the fiscal year: $ 444,600
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(iii) Aggregate price of securities
redeemed or repurchased during
any prior fiscal year ending no
earlier than October 11, 1995
that were not previously used to
reduce registration fees payable
to the Commission: $
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(iv) Total available redemption credits
[add Items 5(ii) and 5(iii)]: $ 444,600
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(v) Net sales - If Item 5(i) is greater
than Item 5(iv) [subtract
Item 5(iv) from Item 5(i)]: $ 1,728,881
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(vi) Redemption credits available for $ ( )
use in future years -- if Item ---------
5(i) is less than Item 5(iv)
[subtract Item 5(iv) from
Item 5(i)]:
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(vii) Multiplier for determining
registration fee (See instruction
C.9): X .000295
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(viii) Registration fee due [multiply =$ 510
Item 5(v) by Item 5(vii)] (enter ===========
"0" if no fee is due):
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6. Prepaid Shares
If the response to Item 5(i) was determined by deducting an amount of
securities that were registered under the Securities Act of 1933 pursuant to
rule 24c-2 as in effect before October 11, 1997, then report the amount of
securities (number of shares or other units) deducted here:__________. If
there is a number of shares or other units that were registered pursuant to
rule 24c-2 remaining unsold at the end of the fiscal year for which this
form is filed that are available for use by the Issuer in future fiscal
years, then state that number here:_____________.
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7. Interest due -- if this Form is being filed more than 90 days after the end
of the Issuer's fiscal year (see instruction D):
+$ 0
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8. Total of the amount of the registration fee due plus any interest due [line
5(viii) plus line 7]:
=$ 510
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9. Date the registration fee and any interest payment was sent to the
Commission's lockbox depository:
February 26, 1998
Method of Delivery:
[X] Wire Transfer
[_] Mail or other means
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SIGNATURES
This report has been signed below by the following persons on behalf of the
issuer and in the capacities and on the dates indicated.
By (Signature and Title)* /s/ Troy D. Panning
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Troy D. Panning, 2/nd/ Vice President & Chief Financial
Officer
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Date February 26, 1998
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*Please print the name and title of the signing officer below the signature.
