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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 G25ZkAnycLRySlikqoFhJCfvdY6rniDrWdyhRtOjO7vRiLu/FB8UtWQ55XuQ2vrd
 sotUpuuCj9S9iptXl4KucQ==

<SEC-DOCUMENT>9999999995-08-001237.txt : 20080429
<SEC-HEADER>9999999995-08-001237.hdr.sgml : 20080429
<ACCEPTANCE-DATETIME>20080429001522
ACCESSION NUMBER:		9999999995-08-001237
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080428
DATE AS OF CHANGE:		20080429
EFFECTIVENESS DATE:		20080428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ING USA ANNUITY & LIFE INSURANCE CO
		CENTRAL INDEX KEY:			0000836658
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				410991508
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-133156
		FILM NUMBER:		08782947

	BUSINESS ADDRESS:	
		STREET 1:		1475 DUNWOODY DRIVE
		STREET 2:		SUITE 400
		CITY:			WEST CHESTER
		STATE:			PA
		ZIP:			19380-2700
		BUSINESS PHONE:		610-425-3400

	MAIL ADDRESS:	
		STREET 1:		1475 DUNWOODY DRIVE
		STREET 2:		SUITE 400
		CITY:			WEST CHESTER
		STATE:			PA
		ZIP:			19380-2700

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN AMERICAN LIFE INSURANCE CO /NY/
		DATE OF NAME CHANGE:	19930506

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MB VARIABLE LIFE INSURANCE CO
		DATE OF NAME CHANGE:	19600201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN AMERICAN LIFE INSURANCE CO
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-04-28</finalEffectivenessDispDate>
        <accessionNumber>0000836687-08-000202</accessionNumber>
        <submissionType>POS AM</submissionType>
        <filer>
            <cik>0000836658</cik>
            <entityName>ING USA ANNUITY &amp; LIFE INSURANCE CO</entityName>
            <fileNumber>333-133156</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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