[ING STATIONERY]

April 30, 2007

United States Securities and Exchange Commission
100 F Street N.E., Room 1580
Washington, DC 20549

Re:	File Nos. 811-02512; 333-56297 – Registration on N-4
	Prospectus Name: ING Variable Annuity

Dear Commissioners:

Please be advised that in lieu of filing a copy of the ING Variable Annuity Prospectus under
Rule 497(c) of the Securities Act of 1933 (the “1933 Act”) for certain deferred variable 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 1933 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.

Please do not hesitate to contact me should you have any questions or comments.

	Sincerely,
	/s/ Randi Gage
	Randi Gage
	Senior Paralegal
1475 Dunwoody Drive	Issued by ING Life Insurance and Annuity Company
West Chester, PA 19380
	Tel: (610) 425-3539
	Fax: (610) 425-3520