ING LOGO
AMERICAS
US Legal Services
J. Neil McMurdie
Counsel
(860) 723-2229
Fax: (860) 723-2216
neil.mcmurdie@us.ing.com
January 5, 2006
U.S. Securities and Exchange Commission
100 F Street, NE, Room 1580
Washington, DC 20549
RE: | ING Life Insurance and Annuity Company Registration Statement on Form N-4 Prospectus Title: ING Growth Plus File No. 333-130824 Rule 477 Filing |
Ladies and Gentlemen:
The undersigned on behalf of ING Life Insurance and Annuity Company (the “Company”) and pursuant to Rule 477 of the Securities Act of 1933, as amended, respectfully requests the withdrawal of its initial Registration Statement on Form N-4 (the “Filing”), File No. 333-130824, filed on 01/03/06 (Accession No. 0000836687-06-000015). This request for withdrawal is being made because the Filing was transmitted under an incorrect Separate Account name and Investment Company Act of 1940 number and an incorrect CIK number. No securities have been, or will be sold under the Filing.
If you have any questions, please call me at (860) 723-2229.
Sincerely,
/s/ J. Neil McMurdie
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J. Neil McMurdie
Hartford Site | ING North America Insurance Corporation |
151 Farmington Avenue, TS31
Hartford, CT 06156-8975
