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EXHIBIT 10(c)
ING VARIABLE ANNUITIES
MYLES R. TASHMAN
Executive Vice President,
General Counsel and Secretary
September 13, 2000
Members of the Board of Directors
Golden American Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478
Ms. Emory and Gentlemen:
I hereby consent to the filing of this consent as an exhibit to the
registration statement and to the use of my Opinon and Consent as
Exhibit 9 incorporated by reference in this registration statement.
I also consent to the reference to my name under the heading "Legal
Matters" in the prospectus contained in said registration statement.
In giving this consent I do not thereby admit that I come within the
category of persons whose consent is required under Section 7 of the
Securities Act of 1933 or the Rules and Regulations of the Securities
and Exchange Commission thereunder.
Sincerely,
/s/ Myles R. Tashman
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First Golden American Life Insurance Company of New York
230 Park Avenue, Suite 966 Tel: 212-973-9647
New York, New York 10169 Fax: 212-297-0645
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