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<!--Created: Fri Mar 11 14:46:18 UTC 2022-->
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    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000008775</cik>
          <ccc>XXXXXXXX</ccc>
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      <investmentCompanyType>N-4</investmentCompanyType>
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      <reportClass>
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          <classId>C000028106</classId>
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    <generalInfo reportEndingPeriod="2021-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Separate Account VA-B of Commonwealth Annuity &amp; Life Insurance Co</registrantFullName>
      <investmentCompFileNo>811-02559</investmentCompFileNo>
      <registrantCik>0000008775</registrantCik>
      <registrantLei>549300AN90WYB5E19155</registrantLei>
      <registrantstreet1>20 Guest Street</registrantstreet1>
      <registrantcity>Brighton</registrantcity>
      <registrantzipCode>02135</registrantzipCode>
      <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>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="CW Annuity"/>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>David Capalbo</ccoName>
          <crdNumber>N/A</crdNumber>
          <ccoStreet1>20 Guest Street</ccoStreet1>
          <ccoCity>Brighton</ccoCity>
          <ccoStateCountry ccoState="US-MA" ccoCountry="US"/>
          <ccoZipCode>02135</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>Y</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Global Atlantic Distributors, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-25027</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000008326</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-CT" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>N</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Deloitte and Touche LLP</publicAccountantName>
          <pcaobNumber>34</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-MA" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>Y</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
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    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Comm Annuity &amp; Life Ins Co</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>TA68BIKOADG4WT4STB33</depositorLei>
          <depositorStateCountry depositorState="US-MA" depositorCountry="US"/>
          <depositorUltimateParentname>The Global Atlantic Financial Group, LLC</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>Donnelley Financial Solutions, Inc.</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-IL" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>DST Systems, Inc.</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MO" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Mountain Information Management, LLC</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MO" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Merrill Corporation</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MN" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>NTT DATA, Inc.</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MA" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Records Center of Topeka, a division of Underground Vaults &amp; Storage, Inc.</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-KS" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>se2, LLC</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-KS" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>SOVOS Compliance</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-MN" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>TierPoint, LLC</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-NE" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Venio LLC, d/b/a Keane</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-PA" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
        <uitAdmin>
          <uitAdminName>Veritas Documents Solutions, LLC</uitAdminName>
          <uitAdminLei>N/A</uitAdminLei>
          <uitAdminStateCountry uitAdminState="US-IL" uitAdminCountry="US"/>
          <isUitAdminAffiliated>N</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount isRegistrantSeparateInsuranceAccount="Y" separateAccountSeriesId="S000010126"/>
      <numOfContracts>20</numOfContracts>
      <contractSecurities>
        <contractSecurity separateAccountSecurityName="Allmerica Annuity Payout NQ Post 1974 - VAB" separateAccountContractId="C000028106" separateAccountTotalAsset="438705.48" numContractsSold="0" grossPremiumReceived="0.00" grossPremiumReceivedSection1035="0.00" numContractsAffected="0" contractValueRedeemed="12259.28" contractValueRedeemedSection1035="0.00" numContractsAffectedRedeemed="0"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>Y</isRule11A2Reliance>
      <isRule12D1Dash4Reliance>N</isRule12D1Dash4Reliance>
      <isRule12D1GReliance>N</isRule12D1GReliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
    </attachmentsTab>
    <signature registrantSignedName="Separate Account VA-B of Commonwealth Annuity &amp; Life Insurance Co" signedDate="2022-03-11" signature="/s/ Frank Robertson" title="Senior Vice President"/>
  </formData>
</edgarSubmission>
