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 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 insurance policyowners for Separate Account B. (See Exhibit 1)
The letter dated February 1997 was mailed March 3, 1997 and it enclosed
the Annual Report of the underlying funds.
In addition this filing incorporates by reference the electronic filing
of the following AnnualReports; (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, NY 10005
February 1997
Dear Vision VUL Policy Owner:
We are pleased to present the Vision VUL Report to Policy 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) 340-2765.
