SEPARATE ACCOUNT VA-P OF FIRST ALLMERICA FIN LIFE INSUR CO
NT-NSAR, 1996-02-29
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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Form 12b-25                                   SEC File Number   811-8872			
					      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:        First Allmerica Financial Life Insurance Co.
				Pioneer
Former Name if Applicable: 	
________________________________________________________________________

	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


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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.
    
			First Allmerica Financial Life Insurance Co.
				Pioneer
________________________________________________________________________
	   (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





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