-----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, Gxn8gSUEjGy7TVKHeDE5pIk0Tn5KtIZZ6470afJLHoysLeR9rF43OywWzJhn4rCp wSk/yUIhEO1eqy6CPQlnBw== 0000836687-09-000161.txt : 20090506 0000836687-09-000161.hdr.sgml : 20090506 20090506145725 ACCESSION NUMBER: 0000836687-09-000161 CONFORMED SUBMISSION TYPE: 497J PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090506 DATE AS OF CHANGE: 20090506 EFFECTIVENESS DATE: 20090506 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: 333-28679 FILM NUMBER: 09801032 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 C000002521 ING GOLDENSELECT ESII C000002523 ING GOLDENSELECT OPPORTUNITIES 497J 1 coverltr.htm DEFINITIVE FILING coverltr.htm - Generated by SEC Publisher for SEC Filing

[ING STATIONERY]

May 6, 2009

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

Re:  File Nos. 811-05626; 333-28679 
  Prospectus Names: ING GoldenSelect ESII, ING GoldenSelect Opportunities 

Dear Commissioners: 
 
Please be advised that in lieu of filing copies of the ING GoldenSelect ESII and ING GoldenSelect 
Opportunities Prospectuses and Statements of Additional Information 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 Prospectuses and Statements 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/ John S. Kreighbaum
John S. (Scott) Kreighbaum
Counsel

1475 Dunwoody Drive
West Chester, PA 19380-1478

Tel: 610-425-3404
Fax: 610-425-3520

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