PRICE T ROWE VAR AN ACCT OF FIR SEC BEN LIF INS&ANN CO OF NY
497J, 2000-05-02
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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 2, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549


Subj:  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) of the Securities Act of 1933,
please  accept  this  letter as  certification  that the T. Rowe Price  Variable
Annuity Account of First Security  Benefit Life Insurance and Annuity Company of
New York  Prospectus and Statement of Additional  Information do not differ from
that contained in Post-Effective  Amendment No. 7 to the Registration  Statement
filed under the Securities Act of 1933 and Amendment No. 10 to the  Registration
Statement filed under the Investment  Company Act of 1940.  This  Post-Effective
Amendment was filed electronically on May 1, 2000.

If  you  have  any  questions  concerning  this  filing,  please  contact  me at
(785) 431-3226.

Very truly yours,

AMY J. LEE

Amy J. Lee
Vice President and Associate General Counsel
Security Benefit Life Insurance Company


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