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<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:feec="http://www.sec.gov/edgar/feecommon" xmlns:com="http://www.sec.gov/edgar/common">
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  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001128415</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
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  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>JACKSON NATIONAL LIFE INSURANCE CO OF NEW YORK</nameOfIssuer>
          <addressOfIssuer>
            <street1>2900 Westchester Avenue</street1>
            <city>Purchase</city>
            <state>NY</state>
            <country>X1</country>
            <zipCode>10577</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClass>
            <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
          </reportClass>
        </item2>
        <item3>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-285257</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-285258</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2025</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
          <isThisTheLastTimeIssuerFilingThisForm>false</isThisTheLastTimeIssuerFilingThisForm>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>0</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>22289130</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>22289130</totalAvailableRedemptionCredits>
          <netSales>0</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(22289130)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001381</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0</interestDue>
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <item8>
          <explanatoryNotes>Effective 4/28/25, the Registrant's registered index-linked annuity registration statements were converted from Form S-1 to Form N-4. As of 4/27/25, the Registrant had remaining unsold securities registered under Form S-1 ("Unsold S-1 Interests") that exceeded the aggregate sales for the time period covered by this form filing. In accordance with Instruction C.5. and as directed by Release Nos. 33-11294; 34-100450; IC-35273, the aggregate sales that would otherwise be reported in response to Item 5(i) were reduced to $0 by the Unsold S-1 Interests.</explanatoryNotes>
        </item8>
        <signature>
          <signature>/s/ SCOTT J. GOLDE</signature>
          <nameAndTitle>Scott J. Golde, Senior Vice President, General Counsel</nameAndTitle>
          <signatureDate>03/25/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
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