Rule 24f-2 Notice
For
AMERICAN INTERNATIONAL LIFE ASSURANCE COMPANY OF NEW YORK
VARIABLE ACCOUNT B
FILE NO. 33-90686
Fiscal period for which notice is filed 12/31/95
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, 1995 $3,110
Aggregate sale price of accumulation units sold during
the fiscal year ending December 31, 1995 $3,110
Redemption price of accumulation units redeemed
during the fiscal year ending December 31, 1995 $363
Total amount upon which fee calculation is based $2,747
Fee submitted (1/32 of 1% of total amount) $100.00
AMERICAN LIFE ASSURANCE COMPANY OF NEW YORK
VARIABLE ACCOUNT B
BY JOHN COLEMAN
- ---------------------------
JOHN COLEMAN
ASSISTANT CONTROLLER
February 26, 1996
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DE 20549
Re: American International Life Assurance Company of New York
Variable Account B; Registration Number 33-90686
Gentlemen:
I am Assistant Secretary and Associate 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 Variable Life Insurance
Policies (the "Policies") of Variable Account B (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 Policies, 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 S-6
filed under the Securities Act of 1933 as Registration Number 33-90686.
I hereby consent to the filing of this opinion with said Rule 24f-2 Notice.
Sincerely,
Kenneth D. Walma
Kenneth D. Walma
Assistant Secretary and Associate Counsel
