[ING STATIONERY]

May 3, 2010

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 Statement 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 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/ John S. Kreighbaum
John S. (Scott) Kreighbaum
Senior Counsel

1475 Dunwoody Drive
West Chester, PA 19380-1478

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