VOYA LETTERHEAD
U.S. LEGAL / PRODUCT FILING UNIT
ONE ORANGE WAY, C2S
WINDSOR, CT 06095-4774
PETER M. SCAVONGELLI
SENIOR COUNSEL
PHONE: (860) 580-1631 | EMAIL: PETER.SCAVONGELLI@VOYA.COM
December 4, 2020
BY EDGARLINK
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, CT 20549
Re: | ReliaStar Life Insurance Company of New York |
| ReliaStar Life Insurance Company of New York Variable Annuity Funds A B & C |
| Prospectus Title: Variable Annuity A, B, C |
| File Nos.: 002-53949 and 811-811-02579 |
| Withdrawal of Registration Statement on Form N-4 |
| Rule 477 Filing |
Ladies and Gentlemen:
An Application for Deregistration under Section 8(f) of the Investment Company Act of 1940 (the “40 Act”) was filed by ReliaStar Life Insurance Company of New York Variable Annuity Funds A B & C of ReliaStar Life Insurance Company of New York (“Separate Account A B & C”) on October 21, 2019, and later amended on September 21, 2020. On November 25, 2020 (Investment Company Act Release No. 34120), the U.S. Securities and Exchange Commission ordered, under Section 8(f) of the 1940 Act, that Separate Account A B & C has ceased to be an investment company.
Because there are no longer any securities sold in connection with this registration, we respectfully request withdrawal of this registration and any and all amendments and definitive filings associated with it, pursuant to Rule 477 under the Securities Act of 1933, as amended.
If you have any questions regarding this submission, please contact Anngharaad Reid at anngharaad.reid@voya.com.
Sincerely,
/s/ Peter M. Scavongelli
Peter M. Scavongelli
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