VARIABLE ACCOUNT A AMERICAN INTL LIFE ASSUR CO OF NEW YORK
N-30D, 1997-09-12
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American International Life Assurance
Company of New York
One Alico Plaza
P.O. Box 667
Wilmington, DE 19899-0667
302-594-2952

September 9, 1997


Securities and Exchange Commission
Division of Investment Management
Insurance Products-Branch #20
450 Fifth Street, N.W.
Washington, DC 20549


Attention:      Filing Desk
                      Room 1004
                      Document Control

Re:                American International Life Assurance
                      Company of New York
                      Variable Account A
                      File No. 33-9144


Gentlemen:

Pursuant  to Rule  30b2-1  of the  Investment  Company  Act of 1940,  we  submit
electronically  a copy of the  letter  that  was  sent to our  variable  annuity
contractholders  for Variable Account A. (See Exhibit 1) The letter dated August
1997 was mailed  September 2, 1997 and enclosed  the  Semi-Annual  Report of the
underlying fund.

In addition this filing  incorporates by reference the electronic  filing of the
Semi-Annual  report of the Delaware Group Premium Fund,  Inc.,  CIK  0000814230,
File No. 811-5162, made on August 29, 1997.





Exhibit 1


[LOGO]   The AIG Life Companies (U.S)

                                    80  Pine Street, 13th Floor
                                    New York, New York 10005


August  1997

Dear Delaware Group Contract Owner:

We are  pleased to present the  Delaware  Group  Semi-Annual  Report to Contract
Owners as of June 30, 1997.  This report  provides the financial  statements for
the underlying  investments of your variable annuity.  Each of the fund managers
has  provided  a  commentary  on the  fund  performance  as well as an  economic
outlook.

As always,  if you have any questions  regarding your  contract,  please contact
either your sales representative or us directly at (800) 255-8402.



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