File No. 333-16501, 811-07935
Filed under Rule 497(e)
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
