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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000912057-01-524944.txt : 20010725
<SEC-HEADER>0000912057-01-524944.hdr.sgml : 20010725
ACCESSION NUMBER:		0000912057-01-524944
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20010724

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEP ACCT VA K EXECANNUITY OF ALLMERICA FIN LFE INS & ANN CO
		CENTRAL INDEX KEY:			0000873802
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				046145677
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-38274
		FILM NUMBER:		1687033

	BUSINESS ADDRESS:	
		STREET 1:		440 LINCOLN ST
		CITY:			WORCHESTER
		STATE:			MA
		ZIP:			01605
		BUSINESS PHONE:		5088551000

	MAIL ADDRESS:	
		STREET 1:		440 LINCOLN STREET
		CITY:			WORCESTER
		STATE:			MA
		ZIP:			01653

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLMERICA FINANCIAL LIFE INSURANCE & ANNUITY CO /DE/
		DATE OF NAME CHANGE:	19951024

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMA LIFE ASSURANCE CO
		DATE OF NAME CHANGE:	19920929

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMA LIFE ASSURANCE CO SEPARATE ACCOUNT VA-K
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW
<SEQUENCE>1
<FILENAME>a2055022zaw.txt
<DESCRIPTION>AW
<TEXT>

<PAGE>

           ALLMERICA FINANCIAL LIFE INSURANCE AND ANNUITY COMPANY
                          WORCESTER, MASSACHUSETTS


VIA EDGAR

July 24, 2001

U.S. Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street, NW
Washington, DC 20549

Re: Withdrawal Request of Post-Effective Amendment No. 2 under The Securities
    Act of 1933 and Amendment No. 61 under The Investment Company Act of 1940-
    Form N-4 (File Nos. 333-38274 and 811-06293) Separate Account VA-K of
    Allmerica Financial Life Insurance and Annuity Company ("Registrant")

Ladies and Gentlemen:

Please consider this letter an application to the Securities and Exchange
Commission (the "Commssion") pursuant to Rule 477 under the Securities Act of
1933, as amended (the "Securities Act"), requesting withdrawal of the
Post-Effective Amendment No. 2 to the Registration Statement on Form N-4 for
Allmerica Financial Life Insurance and Annuity Company (File No. 333-38274
and 811-06293) EDGAR accession number 0000912057-01-524430 filed with the
commission via EDGAR on July 19, 2001.

The filing includes a Prospectus for the variable annuity contracts offered
by the Registrant.  The purpose of the filing was to revise certain product
features, primarily through the elimination of surrender charges.  The filing
incorrectly included examples and other disclosure that indicated the
surrender charges would still apply under certain circumstances.

If you have any questions on this filing, please contact the undersigned
at (508) 855-4194.

                                    Sincerely,

                                    /s/ Sheila B. St. Hilaire

                                    Sheila B. St. Hilaire
                                    Assistant Vice President and Counsel

</TEXT>
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