PRICE T ROWE VAR AN ACCT OF FIR SEC BEN LIF INS&ANN CO OF NY
497J, 1998-05-06
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Security Benefit Life Insurance Company                700 SW Harrison St.
Security Benefit Group, Inc.                           Topeka, Kansas 66636-0001
Security Distributors, Inc.                            (785) 431-3000
Security Management Company, LLC

May 5, 1998


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


Subj:  T. ROWE PRICE VARIABLE ANNUITY ACCOUNT OF
       FIRST SECURITY BENEFIT LIFE AND ANNUITY COMPANY OF NEW YORK
       Prospectus Dated May 1, 1998
       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  Account of First Security  Benefit Life and Annuity Company of New York
Prospectus  and  Statement  of  Additional  Information  do not differ from that
contained in Post-Effective  Amendment No. 5 to the Registration Statement filed
under  the  Securities  Act of 1933 and  Post-Effective  Amendment  No. 8 to the
Registration  Statement  filed under the  Investment  Company Act of 1940.  This
Post-Effective Amendment was filed electronically on April 30, 1998.

If  you  have  any  questions  concerning  this  filing,  please  contact  me at
(785) 431-3137.

Very truly yours,

ROGER K. VIOLA

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


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