Allianz Life Insurance Company of New York
Stewart Gregg
Senior Securities Counsel
Corporate Legal
5701 Golden Hills Drive
Minneapolis, MN 55416-1297
Telephone: 763-765-2913
stewart.gregg@allianzlife.com
www.allianzlife.com
VIA EDGAR
April 22, 2016
Re: Allianz Life Insurance Company of New York
Pre-Effective Amendment No. 1 to the Registration Statement No. 333-210671 on Form S-1
Dear Ms. Skeens:
Enclosed for filing please find Pre-Effective Amendment No. 1 to the Form S-1 Registration Statement for the above-referenced Registrant. The purpose of the enclosed Amendment is to file updated Power of Attorney Authorizations, filed as Exhibit 24(c). Part I and all other exhibits and letters are incorporated by reference to the previous Registration Statement filed on April 8, 2016, on Form S-1.
Manually executed signature pages have been executed prior to the time of this electronic filing and will be retained by the Company for five years.
The action of the Commission or the staff in reviewing the filing does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the filing. The Registrant is responsible for the adequacy and accuracy of disclosures in the filing. The staff's comments and the Registrant's changes to the disclosure in response to the staff's comments do not relieve the Registrant from this responsibility. The Registrant may not assert the staff's comments as a defense in any proceeding initiated by the Commission or any person under the Federal securities laws of the United States
Please contact me with any questions or comments you may have concerning the enclosed. I can be reached at the following address and phone number:
Allianz Life, 5701 Golden Hills Drive, Minneapolis, MN 55416. Telephone: (763)765-2913.
Sincerely,
Allianz Life Insurance Company of New York
By: /s/ Stewart D. Gregg
Stewart D. Gregg
