[ING STATIONERY]

June 26, 2009

United States Securities and Exchange Commission 

100 F Street N.E., Room 1580 

Washington, DC 20549 

Re:	File Nos. 033-34370, 811-02512
	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/ J. Neil McMurdie
J. Neil McMurdie
Counsel

ING Life Insurance and Annuity Company
One Orange Way
Windsor, CT 06095

Tel: (860) 580-2824
Fax: (860) 580-4934
neil.mcmurdie@us.ing.com