[ING LOGO] 

AMERICAS 

US Legal Services 

J. Neil McMurdie 

Senior Counsel 

(860) 580-2824 

Fax: (860) 580-4897 

neil.mcmurdie@us.ing.com 

May 2, 2011 

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: ING Educator’s Direct
	File Nos.: 333-153730 and 811-02513
	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 Contract Prospectus and the Statement of Additional Information contained in Post-Effective Amendment No. 5 to the Registration Statement on Form N-4 (“Amendment No. 5”) 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. 5 which was declared effective on April 29, 2011. The text of Amendment No. 5 was filed electronically on April 12, 2011.

If you have any questions regarding this submission, please call the undersigned at (860) 580-2824.

Sincerely,

/s/ J. Neil McMurdie

J. Neil McMurdie

Windsor Site	ING North America Insurance Corporation
One Orange Way, C2N
Windsor, CT 06095-4774