-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NUxLVD5A/lupWOnQif6umiF5Mr0MdBwZJzqvWhqgobXLHEygwC1olZD+g6BUxInW BdloUF0W4trICqbKa67VXA== 0000836687-05-000657.txt : 20051207 0000836687-05-000657.hdr.sgml : 20051207 20051207123353 ACCESSION NUMBER: 0000836687-05-000657 CONFORMED SUBMISSION TYPE: 497J PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051207 DATE AS OF CHANGE: 20051207 EFFECTIVENESS DATE: 20051207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 000000000 STATE OF INCORPORATION: IA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 497J SEC ACT: 1933 Act SEC FILE NUMBER: 033-59261 FILM NUMBER: 051248977 BUSINESS ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: SUITE 400 CITY: WEST CHESTER STATE: PA ZIP: 19380-1478 BUSINESS PHONE: 610-425-3400 MAIL ADDRESS: STREET 1: 1475 DUNWOODY DRIVE STREET 2: P.O. BOX 2700 CITY: WEST CHESTER STATE: PA ZIP: 19380-2700 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY & LIFE INSURANCE CO DATE OF NAME CHANGE: 20031230 FORMER COMPANY: FORMER CONFORMED NAME: SEPARATE ACCOUNT B OF GOLDEN AMERICAN LIFE INSURANCE CO DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: SPECIALTY MANAGERS SEPARATE ACCOUNT B DATE OF NAME CHANGE: 19910529 497J 1 dvaplus497j.htm CERTIFICATION LETTER

ING

December 7, 2005

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	Separate Account B of ING USA Annuity and Life Insurance Company
	Prospectus Name: GoldenSelect DVA Plus Certification pursuant to Rule 497(j) of the Securities Act of 1933, as amended (the "1933 Act")
	File No.: 033-59261; 811-05626
	=======================================================================

Ladies and Gentlemen:

Please be advised that in lieu of filing a copy of the GOLDENSELECT DVA PLUS Prospectus Supplement under Rule 497(c) of the 1933 Act for certain deferred combination variable and fixed annuity contracts, we hereby certify the following pursuant to Rule 497(j) of the 1933 Act:

(1)

The form of the prospectus supplement that would have been filed under Rule 497(c) of the 1933 Act would not have differed from that contained in the most recent registration statement or amendment; and

(2)

The text of the most recent registration statement or amendment has been filed electronically.

If you have any questions, comments or need more information, please call the undersigned at (610) 425-3563.

Sincerely,

/s/James A. Shuchart

================

James A. Shuchart

GOLDENSELECT SERIES

Issued by ING USA Annuity and Life Insurance Company
1475 Dunwoody Drive	Tel: 610-425-3563
West Chester, PA 19380-1478	Fax: 610-425-3735

-----END PRIVACY-ENHANCED MESSAGE-----