[ING STATIONERY]

January 31, 2008

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

Re:	File Nos. 811-05626; 333-28679 – Registration on N-4
	Prospectus Names: ING GoldenSelect ESII, ING GoldenSelect Generations

Dear Commissioners:

Please be advised that in lieu of filing copies of the ING GoldenSelect ESII and ING
GoldenSelect Generations Prospectus Supplements 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 Prospectus Supplements 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/ John S. Kreighbaum 

John S. (Scott) Kreighbaum 

Counsel 

1475 Dunwoody Drive 

West Chester, PA 19380 

Tel: (610) 425-3404 

Fax: (610) 425-3520 

GOLDENSELECT SERIES
Issued by ING USA Annuity and Life Insurance Company