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The Lincoln National Life Insurance Company
350 Church Street
Hartford, Connecticut 06103-1106
VIA EDGAR
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August 3, 2000
U. S. Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street, NW
Washington, DC 20549
Re: Lincoln Life & Annuity Flexible Premium Variable Life
Account M ("Separate Account")
Lincoln Life & Annuity Company of New York ("LLANY")
Registration Nos.: 333-42507 and 811-08559
Ladies and Gentlemen:
On behalf of Lincoln Life & Annuity Company of New York and the Separate Account
referenced above, we file this certification pursuant to Rule 497(j) under the
Securities Act of 1933. I am representing LLANY in these matters.
LLANY, as Registrant, hereby certifies that the form of prospectus for certain
variable life insurance contracts offered under Registration Number 333-42507,
otherwise requiring filing under Rule 497(b), does not differ from the form of
prospectus contained in the most recent post-effective amendment filed
electronically on July 28, 2000.
Sincerely yours,
/s/Jeremy Sachs
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Jeremy Sachs
Senior Counsel
