IDS LIFE OF NEW YORK ACCOUNT 8
497J, 1997-05-05
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May 5, 1997



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

ATTN:   Document Control - EDGAR

RE:            IDS Life of New York Account 8
               (Variable Universal Life Policy - New York)
               File No. 33-15290/811-5213

Dear Commissioners:

Registrant  certifies  that the form of  prospectus  that  would have been filed
under  paragraph (b) of Rule 497 would not have differed from that  contained in
the most recent  Registration  Statement or Amendment,  and the text of the most
recent Registration Statement or Amendment has been filed electronically.

Sincerely,



Mary Ellyn Minenko
Counsel


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