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EXHIBIT 15
First Golden American Life Insurance Company of New York
230 Park Avenue, Suite 966, New York, New York 10169
Phone: (212) 973-9647
Fax: (212) 297-0645
POWER OF ATTORNEY
Know all persons by these presents, that the undersigned, being duly elected
Directors and/or Officers of First Golden American Life Insurance Company of
New York ("First Golden"), constitute and appoint Myles R. Tashman, and
Marilyn Talman, and each of them, his or her true and lawful attorneys-in-fact
and agents with full power of substitution and resubstitution for him or her
in his or her name, place and stead, in any and all capacities, to sign the
following First Golden registration statements, and current amendments to
registration statements, and to file the same, with all exhibits thereto, with
the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents full power and authority to do and perform each and every act and
thing requisite and necessary to be done, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and affirming all
that said attorneys-in-fact and agents, or any of them, or his or her
substitute or substitutes, may lawfully do or cause to be done by virtue
thereof:
Post-Effective Amendment designated No. 6 to Separate Account NY-B
of First Golden's Registration Statement on Form N-4 (Nos. 333-16501;
811-7935)
Amendment designated No. 3 to First Golden's Registration Statement
on Form S-1 (No. 333-77385)
SIGNATURE TITLE DATE
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/s/ Barnett Chernow
------------------------- Director, Chairman and August 09, 2000
Barnett Chernow President
/s/ Myles R. Tashman
------------------------- Director, Executive August 09, 2000
Myles R. Tashman Vice President, General
Counsel and Secretary
/s/ E. Robert Koster
------------------------- Senior Vice President August 07, 2000
E. Robert Koster and Chief Financial
Officer
/s/ Carol V. Coleman
------------------------- Director August 15, 2000
Carol V. Coleman
/s/ Stephen J. Friedman
------------------------- Director August 30, 2000
Stephen J. Friedman
/s/ Andrew Kalinowski
------------------------- Director August 15, 2000
Andrew Kalinowski
/s/ Bernard Levitt
------------------------- Director August 15, 2000
Bernard Levitt
/s/ Roger A. Martin
------------------------- Director August 14, 2000
Roger A. Martin
/s/ Michael W. Cunningham
------------------------- Director August 19, 2000
Michael W. Cunningham
/s/ Phillip R. Lowery
------------------------- Director August 19, 2000
Phillip R. Lowery
/s/ Mark A. Tullis
------------------------- Director August 21, 2000
Mark A. Tullis
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