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US Legal Services

Anngharaad Reid
Paralegal
(860) 580-2835
Fax: (860) 580-4844
anngharaad.reid@us.ing.com

May 5, 2009

BY EDGARLINK

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:	ING Life Insurance and Annuity Company
	Variable Life Account B
	Prospectus Title: ING Income Annuity
	File Nos.: 333-09515 and 811-02512
	Rule 497(j) Filing

Ladies and Gentlemen:

On behalf of ING Life Insurance and Annuity Company and its Variable Annuity Account B, we hereby certify pursuant to Rule 497(j) of the Securities Act of 1933, as amended, that:

• The form of Prospectus, Prospectus Supplement and Statement of Additional Information that would have been filed under Rule 497(c) would not have differed from that contained in the most recent post- effective amendment to the above-referenced Registration Statement; and
• The text of the most recent post-effective amendment to the above-referenced Registration Statement was filed electronically by EDGARLink on April 28, 2009.

If you have any questions regarding this submission, please call the undersigned at 860-580-2835.

Sincerely,

/s/ Anngharaad S. Reid
Anngharaad S. Reid

Windsor Site	ING North America Insurance Corporation
One Orange Way, C1S
Windsor, CT 06095-4774