[LINCOLN FINANCIAL GROUP(R) LOGO]

                                                                 LAW DEPARTMENT
                                    THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
                                                              350 CHURCH STREET
                                                             HARTFORD, CT 06301

                                                              SCOTT C. DUROCHER
                                                                        COUNSEL
                                                            Phone: 860-466-1222
                                                         Scott.Durocher@LFG.com


August 28, 2012

VIA EDGAR


Lincoln Life & Annuity Company of New York
200 Madison Street, 18th Floor
Syracuse, NY 13202

Re:  Lincoln Life & Annuity Variable Annuity Account H
     American Legacy(R) Series
     (File Nos. 811-08441; 333-181617)

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
Pre-Effective Amendment to the Registration Statement on Form N-4.

Sincerely,

/s/ Scott C. Durocher

Scott C. Durocher
Counsel
The Lincoln National Life Insurance Company