coverltr.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

-----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, WT2OZA/h3iMFt3GvIXK9ELf2dLQvy4qd4GCbNFgn5hR4BvyEYkN4hLPn6fs/r4s9 5YGPPRrvLBJZqSDPIqPO0Q== 0000836687-07-000161.txt : 20070430 0000836687-07-000161.hdr.sgml : 20070430 20070430102734 ACCESSION NUMBER: 0000836687-07-000161 CONFORMED SUBMISSION TYPE: 497J PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070430 DATE AS OF CHANGE: 20070430 EFFECTIVENESS DATE: 20070430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO CENTRAL INDEX KEY: 0000836687 IRS NUMBER: 410991508 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 497J SEC ACT: 1933 Act SEC FILE NUMBER: 333-30180 FILM NUMBER: 07798209 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: 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

0000836687 S000000888 SEPARATE ACCOUNT B OF ING USA ANNUITY LIFE INSURANCE CO

C000002508 ING GOLDENSELECT LEGENDS

C000002525 ING GOLDENSELECT LANDMARK

497J 1 coverltr.htm LANDMARK 497 coverltr.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

[ING STATIONERY]

April 30, 2007

United States Securities and Exchange Commission
100 F Street N.E., Room 1580
Washington, DC 20549

Re:		File Nos. 811-05626; 333-30180 – Registration on N-4
		Prospectus Names: ING GoldenSelect Landmark and ING GoldenSelect Legends

Dear Commissioners:

Please be advised that in lieu of filing copies of the ING GoldenSelect Landmark and ING GoldenSelect Legends Prospectuses under Rule 497(c) of the Securities Act of 1933 (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 prospectuses and Statement of Additional Information 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.

Please do not hesitate to contact me should you have any questions or comments.

Sincerely,


		/s/ Randi Gage
		Randi Gage
		Senior Paralegal


1475 Dunwoody Drive		GOLDENSELECT SERIES
West Chester, PA 19380		Issued by ING USA Annuity and Life Insurance Company
		Tel: (610) 425-3539
		Fax: (610) 425-3520

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