File No. 333-16279
Filed under Rule 424(b)(3)
First Golden American Life Insurance Company of New York
Prospectus Supplement
October 29, 1997
to the
Prospectus dated May 6, 1997 as Supplemented July 9, 1997 for
GoldenSelect/R/ DVA PLUS
Deferred Combination Variable and Fixed Annuity Contracts
__________
On October 24, 1997, ING Groep, N.V. ("ING") completed the
transaction to aquire Equitable of Iowa Companies ("Equitable of
Iowa"). At a meeting of shareholders on October 23, 1997,
Equitable of Iowa shareholders approved the terms of the agreement
of July 7, 1997, to merge Equitable of Iowa into ING. ING is now
the ultimate corporate parent of First Golden American Life Insurance
Company of New York, the issuer of the GoldenSelect/R/ Deferred
Combination Variable and Fixed Annuity offered in the State of New
York, and the corporate parent of Directed Services, Inc. ("DSI"),
the distributor of GoldenSelect/R/ variable products and the manager
of The GCG Trust, and Equitable Investment Services, Inc. ("EISI"),
the adviser of the Equi-Select Series Trust (the "ESS Trust") and
a portfolio manager to The GCG Trust. ING, based in the Netherlands,
is a global financial services holding company with over $289 billion
in assets. On October 9, 1997, at special meeting of the shareholders
of The GCG Trust, the shareholders approved the new management agreement
between DSI and The GCG Trust and each of the new portfolio management
agreements among DSI, The GCG Trust and the portfolio managers of The
GCG Trust. On October 9, 1997, at special meeting of the shareholders
of the ESS Trust, the shareholders approved the new management agreement
between EISI and the ESS Trust and each of the new portfolio management
agreements among EISI, the ESS Trust and the portfolio managers of the
ESS Trust. These agreements are effective as of October 24, 1997
This supplement should be retained with your GoldenSelect/R/
Prospectus.
G3120-CLO 10/29/97
