Separate Account Va B of Commonwealth Annuity & Life Insurance Co – ‘NT-NSAR’ for 12/31/95

As of:  Thursday, 2/29/96   ·   For:  12/31/95   ·   Accession #:  921763-96-65   ·   File #:  811-02559

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Notice of a Late Filing of a Form N-SAR   —   Form 12b-25
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NT-NSAR     Notice of a Late Filing of a Form N-SAR                2     11K 

NT-NSAR
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U.S. SECURITIES AND EXCHANGE COMMISSION                                         
WASHINGTON, D.C. 20549                                                          

Form 12b-25                                   SEC File Number   811-2559        
                        CUSIP NUMBER

NOTIFICATION OF LATE FILING                                                     

(Check One)                                                                     

[   ] Form 10-K [   ] Form 11-K [   ] Form 20-F [   ] Form 10-Q                 
[X] Form N-SAR                                                                  

For Period Ended:   December 31, 1995                           
________________________________________________________________________        

Read Attached Instruction Sheet before Preparing Form. Please Print or Type.    

Nothing in this Form shall be construed to imply that the Commission has        
verified any information contained herein.                                      
________________________________________________________________________        

If the notification relates to a portion of the filing checked above,       
identify the item(s) to which the notification relates:                         
_________________________________________________________________________       

Part I -- Registrant Information                                                
_________________________________________________________________________       

Full Name of registrant:        Allmerica Financial Life Insurance & Annuity Co.
     Separate Account VA-B
Former Name if Applicable:      SMA Life Assurance Co.                          
     Separate Account VA-B
________________________________________________________________________        

Address of Principal Executive Office (Street and Number):      
440 Lincoln Street                                              
________________________________________________________________________        
City, State and Zip Code:                                       
Worcester, MA 01653                                             
________________________________________________________________________        

Part II -- Rules 12b-25(b) and (c)                                              
________________________________________________________________________        

If the subject report could not be filed without unreasonable effort or         
expense and the registrant seeks relief pursuant to Rule 12b-25(b),             
the following should be completed.  (Check box if appropriate)                  

[  ] (a)  The reasons described in reasonable detail in Part III of this        
Form could not be eliminated without unreasonable effort or expense:            

[X]  (b)  The subject annual report or semi-annual report/portion thereof       
will be filed on or before the fifteenth calendar day following the             
prescribed due date; or the subject quarterly report/portion thereof            
will be filed on or before the fifth calendar day following the                 
prescribed due date; and                                                        

[  ] (c)  The accountants statement or other exhibit required by Rule 12b-      
25(c) has been attached                                                         
if applicable                                   

NT-NSAR
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________________________________________________________________________        

Part III -- Narrative                                                           
________________________________________________________________________        

State below in reasonable detail the reasons why the Form 10-K, 11-K,           
20-F, 10-Q or N-SAR portion thereof could not be filed within the               
prescribed time period:                                                         

Awaiting information necessary to complete this document.       
_______________________________________________________________________         

Part IV -- Other Information                                                    
_______________________________________________________________________         

(1) Name and telephone number of person to contract in regard to this           
notification;                                                                   

(Name)                   (Area Code)     (Telephone Number)     

Mike Melnick               (508)                871-4069        

(2) Have all other periodic reports required under section 13 or 15             
(d) of the Securities Exchange Act of 1934 or section 30 of the                 
Investment Company Act of 1940 during the preceding 12 months or                
for such shorter period that the registrant was required to file                
such report(s) been filed?  If the answer is no, identify report(s).            

[ X ] Yes        [    ] No      

(3) Is it anticipated that any significant change in results of                 
operations from the corresponding period for the last fiscal year               
will be reflected by the earnings statements to be included in                  
the subject report or portion thereof?                                          

[    ] Yes           [ X ] No           

If so, attach an explanation of the anticipated change, both                
narratively an quantitatively, and, if appropriate, state the                   
reasons why a reasonable estimate of the results cannot be made.                

                Allmerica Financial Life Insurance & Annuity Co.
     Separate Account VA-B
________________________________________________________________________        
(Name of Registrant as specified in charter)              
has caused this notification to be signed on its behalf by the                  
undersigned thereunto duly authorized.                                          

Date:    February 28, 1996              By:_____________________________        
                       Bob Stemple

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘NT-NSAR’ Filing		Date		First		Last			Other Filings
Filed on:		2/29/96							24F-2NT
		2/28/96		2
For Period End:		12/31/95		1					24F-2NT
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