May 2, 1997
Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
450 Fifth Street, N.W.
Washington, DC 20549
RE: Application to Withdraw Registration Statement - Rule 477
Preferred Life Insurance Company of New York - Preferred Life
Variable Account C
File No. 33-75890
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Dear Sir/Madam:
This request is made on behalf of Preferred Life Insurance Company of New
York (the "Company"). The Company registered a variable annuity contract
issued through its existing registered separate account (Preferred Life
Variable Account C, File No. 811-5716) on Form N-4 - File No. 33-75890. The
Company never offered the Contract for sale and therefore there are no
contract owners. The Company wishes to withdraw the registration statement on
Form N-4. The separate account will remain registered in that other contracts
are currently offered through such separate account.
The Company hereby applies to deregister the Form N-4 Registration
Statement (File No. 33-75890) pursuant to Rule 477 under the Securities Act of
1933.
Please contact the undersigned with any questions or comments concerning
the above.
Sincerely,
BLAZZARD, GRODD & HASENAUER, P.C.
/S/ LYNN KORMAN STONE
By: __________________________________
Lynn Korman Stone
cc: Kevin Kirchoff
Branch Chief
