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
Empire PrimElite
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 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, 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 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 Empire PrimElite
Prospectus.
PE-1-NY-CLO 10/29/97
