EXHIBIT 6

             ALLMERICA FINANCIAL LIFE INSURANCE AND ANNUITY COMPANY

                                                                 June 30, 1998


Allmerica Financial Life Insurance and Annuity Company
440 Lincoln Street
Worcester MA 01653

Gentlemen:

This opinion is furnished in connection with the filing by Allmerica 
   Financial Life Insurance and Annuity Company of the initial Registration 
   Statement on Form S-6 of its modified single premium variable life 
   insurance policies ("Policies") allocated to the Allmerica Select Separate 
   Account III under the Securities Act of 1933.  The prospectus included in 
   the Registration Statement describes the Policies.  I am familiar with and 
   have provided actuarial advice concerning the preparation of the 
   Registration Statement, including exhibits.

In my professional opinion, the illustration of death benefits and cash 
   values included in Appendix C of the prospectus, based on the assumptions 
   stated in the illustrations, are consistent with the provisions of the 
   Policy.  The rate structure of the Policies has not been designed so as to 
   make the relationship between premiums and benefits, as shown in the 
   illustrations, appear more favorable to a prospective purchaser of a Policy 
   for a person age 55 or a person age 65 than to prospective purchasers of 
   Policies for people at other ages or underwriting classes.  I am also of the 
   opinion that  the aggregate fees and charges under the Policy are reasonable 
   in relation to the services rendered, the expenses expected to be incurred, 
   and the risks assumed by the Company.

I hereby consent to the use of this opinion as an exhibit to the Initial 
   Registration Statement.

                                       Sincerely,

                                       /s/ William H. Mawdsley

                                       William H. Mawdsley, FSA, MAAA
                                       Vice President and Actuary