[ING LOGO] AMERICAS US Legal ServicesGina M. ButchParalegal (860) 723-2274 Fax: (860) 723-2215 gina.butch@us.ing.com June 2, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Attention: Filing Desk
Re:	ING Life Insurance and Annuity Company and its Variable Annuity Account C Prospectus Title: Opportunity Plus - Multiple Option Variable Annuity Contracts File Nos.: 33-75962* and 811-2513 Rule 497(j) Filing
Ladies and Gentlemen: Pursuant to Rule 497(j) under the Securities Act of 1933 (the "33 Act"), this is to certify that the Prospectus Supplement contained in Post-Effective Amendment No. 38 to the Registration Statement on Form N-4 ("Amendment No. 38") for Variable Annuity Account C of ING Life Insurance and Annuity Company (the "Registrant") that would have been filed pursuant to Rule 497(c) under the 33 Act would not have differed from that contained in Amendment No. 38 which was declared effective on May 27, 2004. The text of Amendment No. 38 was filed electronically on May 27, 2004. If you have any questions regarding this submission, please call the undersigned at 860-723-2274. Sincerely, /s/ Gina M. Butch Gina M. Butch
* Pursuant to Rule 429(a) under the Securities Act of 1933, Registrant has included a combined prospectus under this Registration Statement which includes all the information which would currently be required in a prospectus relating to the securities covered by the following earlier Registration Statement: 33-75978.
Hartford Site 151 Farmington Avenue, TS31 Hartford, CT 06156-8975		ING North America Insurance Corporation