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. 333-56297, 811-02512
              Prospectus Name:  ING Variable Annuity
              Certification pursuant to Rule 497
              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 Variable Annuity
Prospectus  and  Statement of  Additional  Information  under Rule 497(c) of the
Securities  Act for certain  deferred  combination  variable  and fixed  annuity
contracts,  we hereby  certify  the  following  pursuant  to Rule  497(j) of the
Securities 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