cvrltr497j70600finaldef.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

497J 1 cvrltr497j70600finaldef.htm 497J 333-70600 FINAL DEFINITIVE FOR PEA 23 RC cvrltr497j70600finaldef.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

ING LOGO
AMERICAS
US Legal Services

Patricia A. Guerrera
Prospectus Unit, USFS Legal Division
Tel: 860.580.2815 | Fax: 860.580.4844
Email: patricia.guerrera@us.ing.com

August 26, 2008

Securities and Exchange Commission
100 F Street, NE
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 “1933 Act”), this is to certify that the
Supplement to the Contract Prospectus contained in Post-Effective Amendment No. 23 to the Registration
Statement on Form N-4 (“Amendment No. 23”) 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 1933
Act would not have differed from that contained in Amendment No. 23 which was declared effective on
August 22, 2008. The text of Amendment No. 23 was filed electronically on August 22, 2008.

If you have any questions regarding this submission, please call Michael Pignatella at 860-580-2831 or
the undersigned at 860-580-2815.

Sincerely,

/s/ Patricia A. Guerrera

Patricia A. Guerrera

Windsor Site
One Orange Way, C1S
Windsor, CT 06095-4774

ING North America Insurance Corporation