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May 2, 2000
Securities and Exchange Commission
450 Fifth Avenue, N. W.
Washington DC 20549
RE: Allmerica Separate Account IMO of Allmerica Financial Life Insurance and
Annuity Company ("Registrant")
Form S-6 (File No. 333-84879)
Post-Effective Amendment No. 2 -- Flexible payment variable life policies
Dear Sirs:
Pursuant to Rule 497(j) under the 1933 Act, Registrant certifies that the
form of Prospectuses that would have been filed under paragraph (c) of this
section would not have differed from that contained in the most recent
registration statement or amendment, and that the text of the most recent
registration statement or amendment has been filed electronically.
No copies of the cross-reference sheet are being filed because it has not been
amended.
If you have any questions or would like further information, please call me at
(508)855-4194.
Very truly yours,
/s/ Sheila B. St. Hilaire
Sheila B. St. Hilaire
Assistant Vice President & Counsel
