PRICE T ROWE VAR AN ACCT OF FIR SEC BEN LIF INS&ANN CO OF NY, 497J, 1997-01-06

PRICE T ROWE VAR AN ACCT OF FIR SEC BEN LIF INS&ANN CO OF NY
497J, 1997-01-06

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[FSBL LOGO]
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70 West Red Oak Lane, Fourth Floor
White Plains, New York 10604


January 6, 1997


Securities and Exchange Commission
450 Fifth Street, NW
Judiciary Plaza
Washington, DC 20549


Re:  T. ROWE PRICE  VARIABLE  ANNUITY  ACCOUNT OF FIRST  SECURITY  BENEFIT  LIFE
     INSURANCE AND ANNUITY COMPANY OF NEW YORK
     File Nos.:  33-83240 and 811-8726


Dear Sir or Madam:

In accordance  with the  provisions of Rule 497(j) under the  Securities  Act of
1933, please accept this letter as certification that the T. Rowe Price Variable
Annuity  Prospectus  and Statement of Additional  Information do not differ from
that contained in Post-Effective  Amendment No. 2 to the Registration  Statement
filed under the Securities Act of 1933 and Post-Effective Amendment No. 5 to the
Registration  Statement  filed under the  Investment  Company Act of 1940.  This
Post-Effective Amendment was filed electronically on December 31, 1996.

If  you  have  any  questions  concerning  this  filing,  please  contact  me at
(913) 295-3137.

Very truly yours,

ROGER K. VIOLA

Roger K. Viola
Vice President
First Security Benefit Life Insurance and
   Annuity Company of New York