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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 24F-2
ANNUAL NOTICE OF SECURITIES SOLD
PURSUANT TO RULE 24f-2
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1. Name and address of issuer:
Separate Account Allmerica Select of Allmerica Financial
Life Insurance and Annuity Company
(formerly named SMA Life Assurance Company),
440 Lincoln Street,
Worcester, MA 01653
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2. Name of each series or class of funds for which this notice is filed:
Units of Separate Account
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3. Investment Company Act File Number: 811-6632
Securities Act File Number: 33-47216
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4. Last day of fiscal year for which this notice is filed:
December 31, 1995
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5. Check box if this notice is being filed more than 180 days after the close
of the issuer's fiscal year for purposes of reporting securities sold
after the close of the fiscal year, but before termination of the issuer's
24f-2 2(a)(1), if applicable.
Not Applicable
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6. Date of termination of issuer's declaration under Rule 24f-2 (1), if
applicable.
Not Applicable
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7. Number and amount of securities of the same class or series which had been
registered under the Securities Act of 1933 other than pursuant to Rule
24f-2 in a prior fiscal year, but which remained unsold at the beginning
of the fiscal year:
None
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8. Number and amount of securities registered during the fiscal year other
than pursuant to Rule 24f-2:
None
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9. Number and aggregate sale price of securities sold during the fiscal
year:
$ 273,906,397
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10. Number and aggregate sale price of securities sold during the fiscal
year in reliance upon registration pursuant to Rule 24f-2:
$ 273,906,397
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11. Number and aggregate sale price of securities issued during the fiscal
year in connection with dividend reinvestment plans, if applicable:
None
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12. Calculation of registration fee:
(i) Aggregate sale price of securities sold during $ 273,906,397
the fiscal year in reliance on Rule 24f-2 _________________
(from Item 10):
(ii) Aggregate price of shares issued in connection + $ --
with dividend reinvestment plans (from Item 11, _________________
if applicable):
(iii) Aggregate price of shares redeemed or repurchased - $ 131,053,376
during the fiscal year (if applicable): _________________
(iv) Aggregate price of shares redeemed or repurchased + $ --
and previously applied as a reduction to filing _________________
fees pursuant to Rule 24e-2 (if applicable):
(v) Net aggregate price of securities sold and issued = $ 142,853,021
during the fiscal year in reliance on Rule 24f-2 _________________
(Line (i), plus line (ii), less line (iii), plus
line (iv) If applicable):
(vi) Multiplier prescribed by Section 6(b) of the x 1/29 of 1%
Securities Act of 1933 or other applicable law or _________________
regulation:
(vii) Fee due {line (i) or line (v) multiplied by = $ 49,260
line (vi)}: _________________
INSTRUCTION: ISSUERS SHOULD COMPLETE LINES (ii), (iii), (iv), AND (v) ONLY IF
THE FORM IS BEING FILED WITHIN 60 DAYS AFTER THE CLOSE OF THE
ISSUER'S FISCAL YEAR. See Instruction C.3.
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13. Check box if fees are being remitted to the Commission's lockbox
depository as described in section 3a of the Commission's Rules of
Informal and Other Procedures (17 CFR 202.3a).
/X/
Date of mailing or wire transfer of filing fees to the Commission's
lockbox depository:
February 28, 1996
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SIGNATURES
This report has been signed below by the following persons on behalf of
the issuer and in the capacities and on the dates indicated.
BY (Signature and Title): /s/ Sheila B. St. Hilaire
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Sheila B. St. Hilaire
Counsel
Date: February 28, 1996
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