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May 6, 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 SBS
(Symphony New York)
File No. 33-45776/811-6560
Dear Commissioners:
Registrant certifies that the form of prospectus and Statement of
Additional Information that would have been filed under paragraph
(c) 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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