File No. 333-16501, 811-07935
Filed under Rule 497(e)
First Golden American Life Insurance Company of New York
Prospectus Supplement
July 9, 1997
Supplement to the Prospectus dated May 6, 1997 for
Empire PrimElite
Deferred Combination Variable and Fixed Annuity Contracts
__________
On July 7, 1997, Equitable of Iowa Companies ("Equitable of
Iowa") and ING Groep, N.V. ("ING") entered into a definitive
merger agreement providing for Equitable of Iowa to become a
wholly owned subsidiary of ING in a transaction expected to occur
in the fourth quarter of this year. Equitable of Iowa is the
ultimate corporate parent of First Golden American Life Insurance
Company of New York, the issuer of the Empire PrimElite Variable
Annuity ("PrimElite") offered in the State of New York, and the
corporate parent of Directed Services, Inc. ("DSI"), the
distributor of PrimElite, and Equitable Investment Services, Inc.
("EISI"), the adviser of the Equi-Select Series Trust (the "ESS
Trust"). ING, headquartered in the Netherlands, is a global
financial services holding company with over $275 billion in
assets and another $50 billion in third-party assets under
management. It is anticipated that Equitable of Iowa's
operations will be merged with the North American life insurance
operations of ING, and consummation of the acquisition, which is
subject to a number of conditions including customary regulatory
approvals, will likely result in the termination of the
investment advisory agreement between EISI and the ESS Trust and
each of the portfolio management agreements among EISI, the ESS
Trust and the portfolio managers of the ESS Trust. It is
expected that the ESS Trust's Board of Trustees will consider
before that time new agreements with EISI and the portfolio
managers in respect of the ESS Trust. Any such agreements, which
will likely be substantially identical to the current agreements,
would be subject to approval by shareholders of the ESS Trust.
This supplement should be retained with your Empire PrimElite
Prospectus.
PE-1-NY 7/9/97
