j497covltr70600forpea19.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

497J 1 j497covltr70600forpea19.htm 497J COVER LETTER DEFINITIVE FOR PEA #19 ON 333-70600 j497covltr70600forpea19.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

ING LOGO
AMERICAS
US Legal Services

Maria Stewart
(860) 723-2234
Fax: (860) 723-2215
Maria.Stewart@us.ing.com

May 10, 2007

Securities and Exchange Commission
100 F Street, N. E.
Washington, DC 20549

Attention: Filing Desk

Re:		ING USA Annuity and Life Insurance Company and its Separate Account B
		Prospectus Title: Retirement Solutions – ING Rollover Choice^SMVariable Annuity
		File Nos.: 333-70600 and 811-05626
		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 Supplement to the Contract Prospectus contained in Post-Effective Amendment No. 19 to the Registration Statement on Form N-4 (“Amendment No. 19”) for Separate Account B of ING USA Annuity and Life Insurance 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. 19 which was declared effective on May 1, 2007. The text of Amendment No. 19 was filed electronically on May 1, 2007.

If you have any questions regarding this submission, please contact the undersigned at 860-723-2234.

Sincerely,

/s/ Maria R. Stewart

Maria R. Stewart

Hartford Site

151 Farmington Avenue, TS31 Hartford, CT 06156-8975

ING North America Insurance Corporation