May 30, 1997
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Variable Account B of American International Life
Assurance Company of New York
File No. 33-90686
Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933 and on behalf of
American International Life Assurance Company of New York (the Company) and
Variable Account B, we certify that the form of the Prospectuses which would
have been filed under paragraph (b) of Rule 497 does not differ materially from
the form of the Prospectuses contained in Post-Effective Amendment No. 2 to the
Registration Statement for Variable Account B which was filed electronically and
became effective on May 1, 1997.
If you should have any questions regarding the foregoing, please contact me at
(302) 594-2987.
Very truly yours,
/s/ Kenneth D. Walma
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Kenneth D. Walma