Exhibit 9

[LNL Letterhead]



Writer's Direct Dial: 260/455-3917
Telefax Number: 260/455-5135



April 2, 2007

VIA EDGAR



Lincoln Life & Annuity Company of New York
100 Madison Street
Suite 1860
Syracuse, NY 13202

Re:      Lincoln Life & Annuity Variable Annuity Account H
         American Legacy III View
         (File Nos. 811-08441)

Ladies and Gentlemen:

I have made such examination of law and have examined such records and documents
as I have deemed necessary to render the opinion expressed below.

I am of the opinion that upon acceptance by Lincoln Life & Annuity Variable
Annuity Account H (the "Account"), a segregated account of Lincoln Life &
Annuity Company of New York ("Lincoln New York"), of contributions from a person
pursuant to an annuity contract issued in accordance with the prospectus
contained in the registration statement on Form N-4, and upon compliance with
applicable law, such person will have a legally issued interest in his or her
individual account with the Account, and the securities issued will represent
binding obligations of Lincoln New York.

I consent to the filing of this Opinion as an exhibit to the Account's initial
Registration Statement on Form N-4.

Sincerely,

/s/ Mary Jo Ardington

Mary Jo Ardington
Senior Counsel
The Lincoln National Life Insurance Company