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