<PAGE>
[logo of Security Life of Denver Insurance Company appears here]
September 15, 1998
Via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: First ING of New York Separate Account A1: File No. 811-8700;
CIK No. 0000928595
Commissioners:
As required by Rule 30d-2 under the Investment Company Act of 1940, as amended
(the "Act"), First ING of New York Separate Account A1, a unit investment trust
registered under the Act, recently mailed to its contract owners the semi-annual
reports for the underlying management investment companies (the "Underlying
Funds"). This filing constitutes the filing of those reports as required by
Rule 30b2-1 under the Act.
Pursuant to Rule 30b2-1 under the Act, the Underlying Funds have filed their
semi-annual reports with the Commission via EDGAR. Those filings, which are
identified below, are incorporated herein by reference:
1) Semi-Annual Report of The Alger American Fund
CIK: 0832566 Filed on August 18, 1998
2) Semi-Annual Report of Fidelity Variable Insurance Products COMB-SEMI
CIK: 0000917950 Filed on August 20, 1998
3) Semi-Annual Report of the Neuberger & Berman Advisers Management Trust
CIK: 0000736913 Filed on August 26, 1998
4) Semi-Annual Report of the INVESCO Variable Investment Funds
CIK: 0000912744 Filed on August 28, 1998
<PAGE>
5) Semi-Annual Report of the Van Eck Worldwide Insurance Trust
CIK: 0000896435 Filed on September 2, 1998
Please do not hesitate to call me at (303) 860-2043 with any questions.
Sincerely,
/s/ Russell C. Burk
Russell C. Burk
Assistant General Counsel
<PAGE>
[Logo of Security Life appears here]
September 11, 1998
Dear Variable Annuity Contract Owner:
We appreciate that you selected First ING Life Insurance Company of New York
to assist with your variable annuity needs. Enclosed are the financial reports
on the underlying investment portfolios which we are required to provide to you
because you had a contract in force on June 30, 1998.
If you have any questions regarding information contained in these semi-annual
reports, please call your registered representative or our Customer Service Team
at 800-249-9099.
Sincerely,
/s/ Carol D. Hard
Carol D. Hard
Senior Vice President, Variable Products
