[ING STATIONERY]

September 11, 2007

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

Re:	File Nos. 811-02512; 033-34370
	Prospectus Name: ING Marathon Plus

Dear Commissioners:

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