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September 4, 2026

Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549

Re: Wilton Reassurance Life Co of New York Variable Life Separate Account A (File No. 811-21250)

Dear Commissioners:

On behalf of Wilton Reassurance Life Co of New York Variable Life Separate Account A (the “Separate Account”) of Wilton Reassurance Life Company of New York (the “Company”), incorporated by reference are Semi-Annual Reports for the underlying funds of the Separate Account (the “Funds”) for filing with the Securities and Exchange Commission pursuant to Rule 30b2-1 under the Investment Company Act of 1940 (the “Act”). The Company understands that the Funds have filed their Semi-Annual Reports with the Commission under separate cover pursuant to Rule 30d-1.

The Funds Semi-Annual Report filings are as follows:

 

THE ALGER PORTFOLIOS    Alger Balanced Portfolio - Class I-2    811-05550
THE ALGER PORTFOLIOS    Alger Capital Appreciation Portfolio - Class I-2    811-05550
THE ALGER PORTFOLIOS    Alger Large Cap Growth Portfolio - Class I-2    811-05550
THE ALGER PORTFOLIOS    Alger Mid Cap Growth Portfolio - Class I-2    811-05550
THE ALGER PORTFOLIOS    Alger Small Cap Growth Portfolio - Class I-2    811-05550
AB VARIABLE PRODUCTS SERIES FUND, INC.    AB VPS Relative Value Portfolio - Class A    811-05398
AB VARIABLE PRODUCTS SERIES FUND, INC.    AB VPS International Value Portfolio - Class A    811-05398
AB VARIABLE PRODUCTS SERIES FUND, INC.    AB VPS Small Cap Growth Portfolio - Class A    811-05398
AB VARIABLE PRODUCTS SERIES FUND, INC.    AB VPS Discovery Value Portfolio - Class A    811-05398
DEUTSCHE DWS VARIABLE SERIES II    DWS Global Income Builder VIP (Class A)    811-05002
DEUTSCHE DWS INVESTMENTS VIT FUNDS    DWS Equity 500 Index VIP - Class A    811-07507
DEUTSCHE DWS INVESTMENTS VIT FUNDS    DWS Small Cap Index VIP - Class A    811-07507
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Asset Manager 50% Portfolio - Initial Class    811-05361
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP ContrafundSM Portfolio - Initial Class    811-05511
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Disciplined Small Cap Portfolio - Initial Class    811-05511
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Emerging Markets Portfolio - Initial Class    811-05511
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Equity-Income PortfolioSM - Initial Class    811-03329

 

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FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Government Money Market Portfolio - Initial Class    811-05361
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Growth & Income Portfolio - Initial Class    811-07205
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Growth Portfolio - Initial Class    811-03329
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP High Income Portfolio - Initial Class    811-03329
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Index 500 Portfolio - Initial Class    811-05511
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Investment Grade Bond Portfolio - Initial Class    811-05361
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Mid Cap Portfolio - Initial Class    811-07205
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Overseas Portfolio - Initial Class    811-03329
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Real Estate Portfolio - Initial Class    811-03759
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Value Portfolio - Initial Class    811-03329
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Value Strategies Portfolio - Initial Class    811-07205
FIDELITY® VARIABLE INSURANCE PRODUCTS    Fidelity® VIP Index 500 Portfolio - Service Class    811-05511
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Income VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Mutual Global Discovery VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Mutual Shares VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Small Cap Value VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Small-Mid Cap Growth VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin Strategic Income VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Franklin U.S. Government Securities VIP Fund - Class 1    811-05583
FRANKLIN TEMPLETON VARIABLE INSURANCE PRODUCTS TRUST    Templeton Global Bond VIP Fund - Class 1    811-05583
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Equity and Income Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Core Plus Bond Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Discovery Mid Cap Growth Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Global Fund - Series I    811-07452

AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Global Strategic Income Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. International Growth Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Main Street Fund® - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Main Street Small Cap Fund® - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Global Fund - Series II    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. American Franchise Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. American Value Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Core Equity Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Diversified Dividend Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Government Securities Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Growth and Income Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. High Yield Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. EQV International Equity Fund - Series I    811-07452
AIM VARIABLE INSURANCE FUNDS (INVESCO VARIABLE INSURANCE FUNDS)    Invesco V.I. Main Street Mid Cap Fund® - Series I    811-07452
JANUS ASPEN SERIES    Janus Henderson Balanced Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Enterprise Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Flexible Bond Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Forty Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Global Technology and Innovation Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Mid Cap Value Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Overseas Portfolio - Institutional Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Research Portfolio - Institutional Shares    811-07736

JANUS ASPEN SERIES    Janus Henderson Balanced Portfolio - Service Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Global Research Portfolio - Service Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Mid Cap Value Portfolio - Service Shares    811-07736
JANUS ASPEN SERIES    Janus Henderson Overseas Portfolio - Service Shares    811-07736
LAZARD RETIREMENT SERIES , INC.    Lazard Retirement Emerging Markets Equity Portfolio – Service Shares    811-08071
LINCOLN VARIABLE INSURANCE PRODUCTS TRUST    LVIP ClearBridge Large Cap Value Fund - Standard Class    811-08090
FRANKLIN TEMPLETON FUND ADVISER, LLC    Western Asset Variable Global High Yield Bond Portfolio - Class I    811-06310
MFS® VARIABLE INSURANCE TRUST II    MFS® High Yield Portfolio - Initial Class    811-03732
MFS® VARIABLE INSURANCE TRUST    MFS® Investors Trust Series - Initial Class    811-08326
MFS® VARIABLE INSURANCE TRUST II    MFS® Massachusetts Investors Growth Stock Portfolio - Initial Class    811-03732
MFS® VARIABLE INSURANCE TRUST    MFS® New Discovery Series - Initial Class    811-08326
MFS® VARIABLE INSURANCE TRUST    MFS® Total Return Series - Initial Class    811-08326
MFS® VARIABLE INSURANCE TRUST    MFS® Utilities Series - Initial Class    811-08326
MFS® VARIABLE INSURANCE TRUST    MFS® Value Series - Initial Class    811-08326
MORGAN STANLEY VARIABLE INSURANCE FUND, INC.    Morgan Stanley VIF Emerging Markets Equity Portfolio - Class I    811-07607
MORGAN STANLEY VARIABLE INSURANCE FUND, INC.    Morgan Stanley VIF Growth Portfolio - Class I    811-07607
ALPS VARIABLE INVESTMENT TRUST    Morningstar Aggressive Growth ETF Asset Allocation Portfolio Class I    811-21987
ALPS VARIABLE INVESTMENT TRUST    Morningstar Balanced ETF Asset Allocation Portfolio Class I    811-21987
ALPS VARIABLE INVESTMENT TRUST    Morningstar Conservative ETF Asset Allocation Portfolio Class I    811-21987
ALPS VARIABLE INVESTMENT TRUST    Morningstar Growth ETF Asset Allocation Portfolio Class I    811-21987
ALPS VARIABLE INVESTMENT TRUST    Morningstar Income and Growth ETF Asset Allocation Portfolio Class I    811-21987
PIMCO VARIABLE INSURANCE TRUST    PIMCO VIT International Bond Portfolio (U.S. Dollar-Hedged) - Administrative Shares    811-08399
PIMCO VARIABLE INSURANCE TRUST    PIMCO VIT Real Return Portfolio - Administrative Shares    811-08399
PIMCO VARIABLE INSURANCE TRUST    PIMCO VIT Total Return Portfolio - Administrative Shares    811-08399
FRANKLIN ADVISERS, INC.    Putnam VT High Yield Fund - Class IA    811-05346
PUTNAM INVESTMENT MANAGEMENT, LLC    Putnam VT International Value Fund - Class IA    811-05346

T. ROWE PRICE EQUITY SERIES, INC.    T. Rowe Price Blue Chip Growth Portfolio - I    811-07143
T. ROWE PRICE EQUITY SERIES, INC.    T. Rowe Price Equity Income Portfolio - I    811-07143
VANECK VIP TRUST    VanEck VIP Emerging Markets Fund - Initial Class    811-05083
VANECK VIP TRUST    VanEck VIP Global Resources Fund - Initial Class    811-05083

These Semi-Annual Reports are for the period ending June 30, 2026 and have been transmitted to contract holders in accordance with Rule 30e-2 under the Act. If you have any questions regarding this filing, please contact the undersigned at (319) 491-8364.

Very truly yours,

/s/ Karen Carpenter

Karen Carpenter

Assistant General Counsel

Chief Compliance Officer – Separate Accounts