VARIABLE ACCOUNT A AMERICAN INTL LIFE ASSUR CO OF NEW YORK
N-30B-2, 1997-03-07
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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




March 7, 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. 33-39170 and 33-58502


Gentlemen:


Pursuant to Rule 30b2-1 of the Investment Company Act of 1940, we
submit electronically copies of the letters that were sent to our 
variable annuity contractholders for Variable Account A.  The letters
dated February 1997 were mailed March 1, 1997 and enclosed the Annual
Reports of the underlying funds.

In addition, this filing incorporates by reference the electronic filing
of the following Annual Reports; (1) the Alliance Variable Product Series
Fund Inc., CIK 0000825316, File No. 811-07315, made on February 27, 1997;
(2) the Zero Coupon 2000 Portfolio, Dreyfus Variable Investment Fund, CIK
0000813383, File No. 811-5125, made on March 3, 1997; (3) the Dreyfus
Stock Index Fund, CIK 0000846800, File No. 811-05719, made on 
February 27, 1997; (4) the Fidelity Investments Variable Insurance Product
Fund, CIK 0000356494, File No. 811-3329, made on February 26, 1997; (5)
the Fidelity Investments Variable Insurance Product Fund II, CIK 0000831016
File No. 811-5511, made on February 27, 1997; (6) the Gold and 
Natural Resources Portfolio, Van Eck Investment Trust, CIK 0000768847,
File No. 33-13019, made on February 28, 1997; (7) the Worldwide Balance 
Portfolio of Van Eck Investment Trust, CIK 0000768847, File No. 33-13019 
made on February 27, 1997; and (8) the Short-Term Retirement Portfolio,
Medium-Term Retirement Portfolio, and the Long-Term Retirement Portfolio
of the Tomorrow Funds Retirement Trust, CIK 0000945766, File No.811-07315,
made on February 27, 1997.


Sincerely,

/s/ Kenneth D. Walma
Kenneth D. Walma
Associate Counsel



                         EXHIBIT 1

[LOGO]  The AIG Life Insurance Companies (U.S.)     80 Pine Street 13th Floor
                                                    New York, New York 10005 


February 1997

Dear Profile Contract Owner


We are pleased to present the Profile Annual Report to Contract Owners as
of December 31, 1996.  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.

                           EXHIBIT 2

[LOGO]   The AIG Life Companies (U.S.)         80 Pine Street, 13th Floor
                                               New York, NY 10005

February 1997

Dear Alliance Gallery Contract Owner:

We are pleased to present the Alliance Gallery Annual Report to Contract
Owners as of December 31,1996.   This report provides the financial statements
for the underlying investments of your variable annuity.  The fund manager
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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