<PAGE>
[LETTERHEAD OF
SUTHERLAND, ASBILL & BRENNAN LLP]
May 7, 1998
KIMBERLY J. SMITH
DIRECT LINE: (202) 383-0314
Internet: [email protected]
VIA EDGAR
- ---------
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Lincoln Life & Annuity Variable Annuity Account L of
Lincoln Life & Annuity Company of New York
(File No. 333-10861)
----------------------------------------------------
Commissioners:
On behalf of Lincoln Life & Annuity Company of New York (the
"Company") and Lincoln Life & Annuity Variable Annuity Account L (the
"Account"), pursuant to Rule 497(j) of the Securities Act of 1933, I hereby
certify that the forms of prospectus and statement of additional information
dated May 1, 1998 that would have been filed pursuant to paragraph (c) of Rule
497 do not differ from those contained in the most recent amendment to the
registration statement. The text of the most recent amendment has been filed
electronically.
Please contact the undersigned at (202) 383-0314 if you have any
questions or comments regarding this letter.
Sincerely,
/s/ Kimberly J. Smith
Kimberly J. Smith
cc: Robert O. Sheppard, Esq.
Whiting G. Dimock, Esq.
