VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK, 497J, 1999-05-26

VARIABLE ACCOUNT B AMERICAN INTL LIFE ASSUR CO OF NEW YORK
497J, 1999-05-26

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American International Life
Assurance Company of New York
80 Pine Street
New York, NY  10005

                                  May 26, 1999


VIA EDGAR TRANSMISSION


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


         Re:      Variable Account B of American International Life
                           Assurance Company of New York
                           File No. 333-48457

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 (c) 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 3, 1999.

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