| As filed with the Securities and Exchange | Registration No. 333-167182 |
| Commission on June 27, 2013 | Registration No. 811-02512 |
| UNITED STATES | |
| SECURITIES AND EXCHANGE COMMISSION | |
| Washington, D.C. 20549 | |
| FORM N-4 | |
| REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 | |
| Post-Effective Amendment No. 7 | [X] |
| REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940 | |
| Amendment No. | [X] |
| (Check appropriate box or boxes.) | |
| Variable Annuity Account B | |
| (Exact Name of Registrant) | |
| of | |
| ING LIFE INSURANCE AND ANNUITY COMPANY | |
| (Name of Depositor) | |
| One Orange Way | |
| Windsor, Connecticut 06095-4774 | |
| (860) 580-4646 | |
| (Address and Telephone Number of Depositor’s Principal Office) | |
| J. Neil McMurdie, Esq. | |
| One Orange Way, C2N | |
| Windsor, CT 06095 | |
| 860-580-2824 | |
| (Name and Address of Agent for Service of Process) | |
| Approximate Date of Proposed Public Offering: | ||
| As soon as practical after the effective date of the Registration Statement | ||
| It is proposed that this filing will become effective (check appropriate box): | ||
| [ | ] | immediately upon filing pursuant to paragraph (b) of Rule 485 |
| [X] | on July 3, 2013 pursuant to paragraph (b) of Rule 485 | |
| [ | ] | 60 days after filing pursuant to paragraph (a)(1) of Rule 485 |
| [ | ] | on [date] pursuant to paragraph (a)(1) of Rule 485 |
| If appropriate, check the following box: | ||
| [ X ] | this post-effective amendment designates a new effective date for a previously filed post-effective | |
| amendment. | ||
| Title of Securities Being Registered: | ||
| Deferred Individual Variable Annuity Contracts | ||
| EXPLANATORY NOTE Pursuant to Rule 485(b)(1)(iii) of the Securities Act of 1933, the sole purpose of this Post-Effective Amendment No. 7 is to delay the effective date of the Post-Effective Amendment No. 4 filed on February 20, 2013, Post-Effective Amendment No. 5 filed on April 29, 2013 and Post-Effective Amendment No. 6 filed on May 30, 2013. We have received and are currently working to address Staff comments, and we will make a filing pursuant to Rule 485(a) at a future date that incorporates our responses to the comments and any required missing information or items. PARTS A, B and C Parts A, B and C of this Post-Effective Amendment No. 7 incorporate by reference Parts A, B and C of Post- Effective Amendment No. 4 to Registration Statement on Form N-4 (File No. 333-167182) filed on February 20, 2013, Post-Effective Amendment No. 5 filed on April 29, 2013 and Post-Effective Amendment No. 6 filed on May 30, 2013. SIGNATURES As required by the Securities Act of 1933 and the Investment Company Act of 1940, the Registrant, ING Life Insurance and Annuity Company, Variable Annuity Account B, has duly caused this Post-Effective Amendment to the Registration Statement to be signed on its behalf in the Town of Windsor, State of Connecticut, on the 27th day of June 2013. |
| By: | VARABLE ANNUITY ACCOUNT B |
| (REGISTRANT) | |
| By: | ING LIFE INSURANCE AND ANNUITY COMPANY |
| (DEPOSITOR) | |
| By: | Mary (Maliz) E. Beams* |
| Mary (Maliz) E. Beams | |
| President (Principal Executive Officer) | |
| By: | /s/ J. Neil McMurdie |
| J. Neil McMurdie as | |
| Attorney-in-Fact* | |
| As required by the Securities Act of 1933, this Post-Effective Amendment to the Registration Statement has been signed by the following persons in the capacities indicated on June 27, 2013. |
| Signatures | Titles |
| Mary (Maliz) E. Beams* | Director and President |
| Mary (Maliz) E. Beams | (principal executive officer) |
| Ewout L. Steenbergen* | Director |
| Ewout L. Steenbergen | |
| Michael S. Smith* | Director |
| Michael S. Smith | |
| Steven T. Pierson* | Senior Vice President and Chief Accounting Officer |
| Steven T. Pierson | (principal accounting officer) |
| Senior Vice President and Chief Financial Officer | |
| Mark Kaye* | (principal financial officer) |
| Mark Kaye | |
| Signatures | Titles |
| Alain M. Karaoglan* | Director |
| Alain M. Karaoglan | |
| Donald W. Britton* | Director |
| Donald W. Britton | |
| Rodney O. Martin* | Director |
| Rodney O. Martin | |
| By: /s/ J. Neil McMurdie | |
| J. Neil McMurdie as | |
| Attorney-in-Fact* | |
| *Executed by J. Neil McMurdie on behalf of those indicated pursuant to Powers of Attorney. |
| J. Neil McMurdie Senior Counsel (860) 580-2824 Fax: (860) 580-4897 neil.mcmurdie@us.ing.com June 27, 2013 |
| Rebecca Marquigny, Esq. |
| Office of Insurance Products |
| U.S. Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549 |
| Re: | ING Life Insurance and Annuity Company and its Variable Annuity Account B |
| Post-Effective Amendment No. 7 to Registration Statement on Form N-4 | |
| Prospectus Title: ING express Retirement Variable Annuity | |
| File Nos. 333-167182 and 811-02512 |
| Dear Ms. Marquigny: This filing is on behalf of ING Life Insurance and Annuity Company and its Variable Annuity Account B. We are making this filing, Post-Effective Amendment No. 7 to the Registration Statement on Form N- 4, pursuant to Rule 485(b)(1)(iii) of the Securities Act of 1933. The securities are single premium deferred individual variable annuity contracts offered through the separate account. The purpose of this Post-Effective Amendment No. 7 is to prevent Post-Effective Amendment No. 4 filed on February 20, 2013, Post-Effective Amendment No. 5 filed on April 29, 2013, and Post-Effective Amendment No. 6 filed on May 30, 2013 to the Registration Statement on Form N-4 (File No. 333- 167182) from automatically going effective on June 28, 2013. We have received comments on Post- Effective Amendment No. 4 from the Staff, and we are currently working to address them. Please call or email me with your questions or comments. Sincerely, |
| /s/ J. Neil McMurdie | |
| J. Neil McMurdie | |
| Windsor Site | ING North America Insurance Corporation |
| One Orange Way, C2N | |
| Windsor, CT 06095 | |