[ING STATIONERY]

December 21, 2012

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 (ILIAC)

Dear Commissioners:

Please be advised that in lieu of filing a copy of the ING Marathon Plus (ILIAC) Statement of
Additional Information Supplement under Rule 497(c) of the Securities Act of 1933 (the “1933
Act”) for certain deferred combination variable and fixed annuity contracts, we hereby certify
the following pursuant to Rule 497(j) of the 1933 Act:

(1)	The form of the Statement of Additional Information Supplement 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
	on December 20, 2012.

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

Sincerely,

/s/ Nicholas Morinigo
Nicholas Morinigo
Counsel

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

Tel: 610-425-3447
Fax: 610-425-3520