coverltr.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HENuhBVq80Gx0psOx3nLO8w2XRTffekUbBGY4bFV0RKCpWJu08owGRfk7j88MNU6 2xGxRJuVIqIDOOxCI6z3nw== 0000836687-08-000269.txt : 20080428 0000836687-08-000269.hdr.sgml : 20080428 20080428172621 ACCESSION NUMBER: 0000836687-08-000269 CONFORMED SUBMISSION TYPE: 497 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080428 DATE AS OF CHANGE: 20080428 EFFECTIVENESS DATE: 20080428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF ING LIFE INSURANCE & ANNUITY CO CENTRAL INDEX KEY: 0000103005 IRS NUMBER: 710294708 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 497 SEC ACT: 1933 Act SEC FILE NUMBER: 333-09515 FILM NUMBER: 08782281 BUSINESS ADDRESS: STREET 1: ONE ORANGE WAY CITY: WINDSOR STATE: CT ZIP: 06095-4774 BUSINESS PHONE: 860-580-2851 MAIL ADDRESS: STREET 1: ONE ORANGE WAY CITY: WINDSOR STATE: CT ZIP: 06095-4774 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF ING LIFE INS & ANNUITY CO DATE OF NAME CHANGE: 20020319 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF AETNA LIFE INS & ANNUITY CO DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VARIABLE ANNUITY ACCOUNT B OF AETNA VARIABLE ANNUITY LIFE IN DATE OF NAME CHANGE: 19791108

0000103005 S000000900 VARIABLE ANNUITY ACCOUNT B OF ING LIFE INS & ANNUITY CO

C000002576 ING INCOME ANNUITY

497 1 coverltr.htm CERTIFICATION LETTER coverltr.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

[ING STATIONERY]

April 28, 2008

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

Re:		File Nos. 811-02512; 333-09515
		Prospectus Name: ING Income Annuity

Dear Commissioners:

Please be advised that in lieu of filing a copy of the ING Income Annuity Prospectus under
Rule 497(c) of the Securities Act of 1933 (the “1933 Act”) for certain fixed/variable single
premium immediate annuity contract, 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/ Nicole Kosits
Nicole Kosits
Managing Paralegal

ING Life Insurance and Annuity Company
1475 Dunwoody Drive
West Chester, PA 19380-1478

Tel: (610) 425-3782

Fax: (610) 425-3520

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