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We hereby consent to the reference to our name under the caption “Legal Matters” in the Statement of Additional Information filed as part of the Post-effective Amendment No. 13 to the Registration Statement on Form N-4 for the SecureFoundation Variable Annuity (individual) contracts issued through Variable Annuity-8 Series Account of Empower Life & Annuity Insurance Company of New York (File No. 333-203855). 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.