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

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

[ING STATIONERY]

April 28, 2008

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

Re:		File Nos. 811-05626; 333-63692
		Prospectus Name: ING SmartDesign Advantage

Dear Commissioners:

Please be advised that in lieu of filing a copy of the ING SmartDesign Advantage Prospectus
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 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/ Nicole Kosits
Nicole Kosits
Managing Paralegal

ING USA Annuity and Life Insurance Company
1475 Dunwoody Drive
West Chester, PA 19380-1478

Tel: (610) 425-3782

Fax: (610) 425-3520