EXHIBIT 99.7

                [Letterhead of Pacific Life & Annuity Company]


June 9, 1999


PACIFIC LIFE & ANNUITY COMPANY
700 Newport Center Drive
Newport Beach, CA  92660

RE:  Pacific Select Exec II-NY Flexible Premium Variable Life Insurance Policy

To whom it may concern:

In my capacity as Vice President, Individual Insurance of Pacific Life & Annuity
Company, I have provided actuarial advice concerning:

The preparation of the Registration Statement on Form S-6 filed by Pacific Life
& Annuity Company with the Securities and Exchange Commission under the
Securities Act of 1933 with respect to variable life insurance policies (the
"Registration Statement") and the preparation of the policy forms for the
variable life insurance policies described in the Registration Statement (the
"Policies").

It is my professional opinion that:

The illustration of death benefits, cash values and accumulated premiums shown
in the Appendix to the prospectus, based on the assumptions stated in the
illustrations and on the page immediately preceding the illustrations, are
consistent with the provisions of the Policies.  The rate structure of the
Policies has not been designed so as to make the relationship between premiums
and benefits, as shown in the illustrations, appear to be correspondingly more
favorable to the prospective purchaser of the policies at age 45 in the
underwriting classes illustrated than to prospective purchasers of Policies at
other ages or underwriting classes.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement.

Sincerely,

/s/GARY FALDE

Gary Falde, FSA, MAAA
Vice President