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      <registrantstate>US-MA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>(508)-460-2400</registrantphoneNumber>
      <websites>
        <website webpage="http://www.commonwealthannuity.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Frank Robertson</officeName>
          <officeAddress1>20 Guest Street</officeAddress1>
          <officeCity>Brighton</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02135</officeRecordsZipCode>
          <officePhone>(508)-460-2400</officePhone>
          <booksRecordsDesc>Books and Records primarily consist of electronic and paper records</booksRecordsDesc>
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      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
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      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
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        <chiefComplianceOfficer>
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          <principalUnderwriterFileNumber>008-25027</principalUnderwriterFileNumber>
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      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
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      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
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          <uitAdminName>Records Center of Topeka, a division of Underground Vaults &amp; Storage, Inc.</uitAdminName>
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          <uitAdminName>Veritas Documents Solutions, LLC</uitAdminName>
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      <numOfContracts>19</numOfContracts>
      <contractSecurities>
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      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
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    <signature registrantSignedName="SEPARATE ACCOUNT VA B OF COMMONWEALTH ANNUITY &amp; LIFE INSURANCE CO" signature="Donna Lasick" title="Vice President" signedDate="2020-03-13"/>
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