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We hereby consent to the reference to our name under the caption “Legal Matters” in the Prospectus filed as part of this Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4 (File No. 333-292075) for Athene Amplify® 3.0 NY issued by Athene Annuity & Life Assurance Company of New York. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933.