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J. Neil McMurdie
Senior Counsel
Tel: 860.580.2824 | Fax: 860.580.4844
Email: neil.mcmurdie@us.ing.com

December 3, 2010

Securities and Exchange Commission
100 F Street, NE
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 Group Variable Annuity Contracts
File Nos.: 033-75962^* and 811-02513
Rule 497(j) Filing

Ladies and Gentlemen:

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

·       The form of the Prospectus Supplement 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 December 3, 2010.

If you have any questions, please call the undersigned at 860-580-2824 or Patricia Guerrera at
860-580-2815.

Sincerely,

/s/ Neil J. McMurdie

Neil J. McMurdie

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