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                                                                UNION SECURITY

April 3, 2006

Board of Directors
Union Security Life Insurance Company of New York
308 Maltbie Street, Suite 200
Syracuse, NY 13204

RE: MASTERS VARIABLE ANNUITY
    UNION SECURITY LIFE INSURANCE COMPANY OF NEW YORK
    FILE NO. 333-14761

Dear Sir/Madam:

    This opinion is furnished in connection with the registration under the
Securities Act of 1933, as amended, of a certain Variable Annuity Contract (the
"Contract") that will be offered and sold by Union Security Life Insurance
Company of New York (the "Company"). I have examined such documents (including
the Form S-1 Registration Statement) and reviewed such questions of law as I
considered necessary and appropriate, and on the basis of such examination and
review, it is my opinion that:

1.  The Company is a corporation duly organized and validly existing as a stock
    life insurance company under the laws of New York and is duly authorized by
    the Insurance Department of the State of New York to issue the Contract.

2.  The form of the Contract that will be issued by the Company has been filed
    in states where it is eligible for approval and upon issuance will be valid
    and binding upon the Company.

    I hereby consent to the use of this opinion as an exhibit to the Form S-1
Registration Statement and to the reference to my name under the heading "Legal
Opinions" in the prospectus included as a part of such Form S-1.

Sincerely,

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/s/ Douglas R. Lowe
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Douglas R. Lowe
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