-----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, SwkbESNY2+UwIzdS6WfMG7CytJXM6q1+Ds5uASH4AwVP5RkqiJL/tEEGWup016a7 Vcv0vseWMfXCPYiv6pNehQ== 0000836687-08-000244.txt : 20080428 0000836687-08-000244.hdr.sgml : 20080428 20080428165202 ACCESSION NUMBER: 0000836687-08-000244 CONFORMED SUBMISSION TYPE: 497J PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080428 DATE AS OF CHANGE: 20080428 EFFECTIVENESS DATE: 20080428 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: 333-57218 FILM NUMBER: 08781761 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 C000002511 ING SMARTDESIGN VARIABLE ANNUITY 497J 1 coverltr.htm SD VARIABLE ANNUITY 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; 333-57218 
    Prospectus Name: ING SmartDesign Variable Annuity 

Dear Commissioners:

Please be advised that in lieu of filing a copy of the ING SmartDesign Variable Annuity
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 

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