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

497J 1 cvrltr497j70600finaldef.htm CVR LTR FINAL DEFINITIVE 497J RC 333-70600 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

May 4, 2009

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 Contracts 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
Contract Prospectus and the Statement of Additional Information dated May 1, 2009 contained in Post-
Effective Amendment No. 25 to the Registration Statement on Form N-4 (“Amendment No. 25”) 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. 25 which was declared effective on May 1, 2009. The text of Amendment No. 25 was
filed electronically on April 30, 2009.

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