ING

                                       May 4, 2005

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549


        Re:  Variable Annuity Account B of ING Life Insurance & Annuity Company
             EDGAR CIK: 0000103005
             File Nos. 033-34370, 811-02512
             Prospectus Name:  ING Marathon Plus
             Certification pursuant to Rule 497(j)
             of the Securities Act of 1933, as amended (the "1933 Act")
             ----------------------------------------------------------

Ladies and Gentlemen:

     Please be advised  that in lieu of  filing  a copy of the ING MARATHON PLUS
Prospectus and Statement of Additional Information under Rule 497(c) of the 1933
Act for certain deferred  combination  variable and fixed annuity contracts,  we
hereby certify the following pursuant to Rule 497(j) of the 1933 Act:

(1)  The form of the  Prospectus  and Statement of Additional  Information  that
     would have been filed  under Rule  497(c) of the  Securities  Act would not
     have differed from that contained in the most recent registration statement
     or amendment, and

(2)  The text of the most recent  registration  statement or amendment  has been
     filed electronically.

     If you have any questions,  comments,  or need more information,  please do
not hesitate to contact the undersigned at (610) 425-4139.


                              Sincerely,


                              /s/ Linda E. Senker
                              -----------------------
                              Linda E. Senker
                              Counsel




1475 Dunwoody Drive
West Chester, PA  19380-1478    Issued by ING Life
                                 Insurance & Annuity Company

                                Tel:  (610) 425-4139
                                Fax:  (610) 425-3520