VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
497J, 1997-05-30
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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
- ---------------------------
Kenneth D. Walma



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