American International Life Assurance
Company of New York
One Alico Plaza
P.O. Box 667
Wilmington, DE 19899-0667
302 594-2987
March 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: American International Life Assurance
Company of New York
Variable Account A
File Nos. 33-9144, 33-39170 and 33-58502
Gentlemen:
Please note that the filing fee has been remitted under Registration Number
33-9144.
Sincerely,
Edward Bacon /s/
- ----------------
Director Variable Accounting
<PAGE>
American International Life Assurance
Company of New York
One Alico Plaza
P.O. Box 667
Wilmington, DE 19899-0667
302 594-2987
March 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: American International Life Assurance
Company of New York
Variable Account A
File Nos. 33-9144, 33-39170 and 33-58502
Gentlemen:
I am Associate General Counsel for American International Life Assurance Company
of New York (the "Company"), a New York stock life insurance corporation. In
connection with the offering of Deferred Variable Annuity Contracts (the
"Contracts") of Variable Account A (the "Account"), a segregated investment
account of the Company, I have examined such records and documents and have made
such further investigation and examination as I deemed necessary for the purpose
of this opinion.
It is my opinion that the Contracts, the registration of which is made definite
by the accompanying Rule 24f-2 Notice of the Account, were legally issued, fully
paid and non- assessable by the Account to the extent set forth in the Account's
prospectus forming part of its Registration Statement on Form N-4 filed under
the Securities Act of 1933 as Registration Numbers 33-9144, 33-39170 and
33-58502.
I hereby consent to the filing of this opinion with said Rule 24f-2 Notice.
Sincerely,
/s/ Kenneth D. Walma
Kenneth D. Walma
Associate General Counsel
<PAGE>
Rule 24f-2 Notice
For
AMERICAN INTERNATIONAL LIFE ASSURANCE COMPANY
OF NEW YORK VARIABLE ACCOUNT A
FILE NOS. 33-9144; 33-39170 AND 33-58502
Fiscal period for which notice is filed 12/31/97
Securities registered and unsold at the beginning of the fiscal year 0
Securities registered during this year other than pursuant to Rule 24f-2 0
Sale price of accumulation units sold during fiscal year ending
December 31, 1997 $ 75,402,489
Aggregate sale price of accumulation units sold during the fiscal year ended
December 31, 1997 $ 75,402,489
Redemption price of accumulation units redeemed during the fiscal year ending
December 31, 1997 $ 14,902,142
Total amount upon which fee calculation is based $ 60,500,347
Fee submitted (.000295) $ 17,848
AIG LIFE INSURANCE COMPANY
VARIABLE ACCOUNT A
BY HOWARD GUNTON
/s/ Howard Gunton
HOWARD GUNTON
SENIOR VICE PRESIDENT AND CHIEF FINANCIAL OFFICER
