VARIABLE ACCOUNT B 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 B
                      File No. 33-90686


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  life
policyholders  for  Variable  Account B. (See Exhibit 1) The letter dated August
1997 was mailed  September 2, 1997 and enclosed the  Semi-Annual  Reports of the
underlying funds.

In addition,  this filing incorporates by reference the electronic filing of the
following  Semi-Annual  Reports:  (1) the Alliance  Variable Product Series Fund
Inc., CIK 00008255316, File No. 811-05398, made on August 27, 1997; (2) the Zero
Coupon 2000 Portfolio,  Dreyfus Variable  Investment Fund, CIK 0000813383,  File
No.  811-05125 , made on August 22, 1997;  (3) the Dreyfus Stock Index Fund, CIK
00008468000,  File No.  811-05719,  made on August 28,  1997;  (4) the  Fidelity
Investments Variable Insurance Product Fund, CIK 0000356494, File No. 811-03329,
made on August 21, 1997; (5) the Fidelity Investments Variable Insurance Product
Fund II, CIK 0000831016,  File No.  811-05511,  made on August 21, 1997; (6) the
Hard Assets Portfolio and the Worldwide

Balanced  Portfolio of Van Eck Investment  Trust, CIK 0000811976,  File No. 811,
made on August 29, 1997; (7) 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 August 29,
1997.


Sincerely,


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


Exhibit 1

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

80  Pine Street, 13th Floor

New York, New York 10005
August 1997

Dear Vision VUL Policyholder:

We are pleased to present the Vision VUL Semi-Annual  Report to policyholders as
of June  30,  1997.  This  report  provides  the  financial  statements  for the
underlying  investments of your variable life policy.  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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