<PAGE>
Lincoln Life & Annuity Company of New York [Logo Here]
July 6, 2000
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
RE: Lincoln Life & Annuity Variable Annuity Account H
(American Legacy III) File No. 333-38007
-----------------------------------------------
Dear Sir or Madam:
On behalf of Lincoln Life & Annuity Company of New York (the "Company") and
Lincoln Life & Annuity Variable Annuity Account H (the "Account"), I hereby
certify, pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933,
that the form of the Prospectus and Statement of Additional Information ("SAI")
being used in connection with certain deferred variable annuity contracts
offered by the Company through the Account and otherwise required to be filed
under paragraph (c) of Rule 497 do not differ from the Prospectus and SAI
contained in the Post-Effective Amendment No. 1 for the Account filed
electronically on May 17, 2000.
If you have any questions, please contact me at (219) 455-0544.
Sincerely,
/s/Marta J. Zoller
Marta J. Zoller
Securities Fund Specialist
Lincoln Life
