Separate Account Va B of Commonwealth Annuity & Life Insurance Co – ‘485BPOS’ on 4/26/96 – EX-16

As of:  Friday, 4/26/96   ·   Effective:  4/26/96   ·   Accession #:  912057-96-7111   ·   File #s:  2-53203, 811-02559

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Post-Effective Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 485BPOS     Form N-4                                              70    399K 
 2: EX-9        Voting Trust Agreement                                 1      8K 
 3: EX-10       Material Contract                                      1      6K 
 4: EX-15       Letter re: Unaudited Interim Financial Information     2     14K 
 5: EX-16       Letter re: Change in Certifying Accountant             1      8K 
 6: EX-27.50    FDS EX-27.50                                           2      9K 
 7: EX-27.51    FDS EX-27.51                                           2      8K 
 8: EX-27.52    FDS EX-27.52                                           2      8K 
 9: EX-27.56    FDS Ex-27/56                                           2      8K 
10: EX-27.57    FDS EX-27.57                                           2      8K 

EX-16   —   Letter re: Change in Certifying Accountant

EX-16
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                                                            Exhibit 16

Allmerica Financial Life Insurance and Annuity Company
 Consent of Newly Elected Director

Having been duly elected as a Director of  Allmerica Financial Life Insurance   
and Annuity Company ("Company"), effective April 30, 1996, each of the          
undersigned hereby consents to being named as a Director of the Company in such 
post-effective amendments to Registration Statements for the Company's variable 
annuity and variable life contracts as will be filed with the Securities and    
Exchange Commission on or before April 30, 1996, with an effective date on or   
after April 30, 1996, pursuant to the requirements of the Securities Act of 1933
and the Investment Company Act of 1940.                                         

Signed this 25th day of April, 1996                                             

/s/ Bruce C. Anderson                    /s/ Theodore J. Rupley                 
---------------------------------------  ---------------------------------------
Bruce C. Anderson                        Theodore J. Rupley                     

/s/ Kruno Huitzingh                      /s/ Phillip E. Soule                   
---------------------------------------  ---------------------------------------
Kruno Huitzingh                          Phillip E. Soule                       

/s/ Larry C. Renfro                      /s/ Diane E. Wood                      
---------------------------------------  ---------------------------------------
Larry C. Renfro                          Diane E. Wood                          

Dates Referenced Herein

This ‘485BPOS’ Filing		Date		Other Filings
		4/30/96		None on these Dates
Filed on / Effective on:		4/26/96
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