VARIABLE ANNUITY ACCT C OF VOYA RETIREMENT INSURANCE & ANNUITY AW WD Withdrawal of amendment withdrawal request

ING LOGO AMERICAS US Legal ServicesJulie E. Rockmore Counsel (860) 273-4686 Fax: (860) 273-0385 July 16, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Attention: Filing Desk
Re:	ING Life Insurance and Annuity Company (formerly Aetna Life Insurance and Annuity Company) and its Variable Annuity Account C Withdrawal of Registration Statement on Form N-4
Ladies and Gentlemen: On Tuesday, July 16, 2002, the above-named Depositor and Registrant submitted for filing, pursuant to the Securities Act of 1933 ("the 33 Act"), a Registration Statement on Form N-4 (Accession Number 0000103007-02-000035). The filing was submitted and accepted under "Form Type" N-4 and assigned a distinct "33 Act" file number. The filing should have been submitted under "Form Type" 485APOS. For this reason we respectfully request withdrawal of such filing pursuant to Rule 477 under the 33 Act. We are filing a Post Effective Amendment on Form 485APOS in substitution.
If you have any questions, please call the undersigned at 860-273-4686 or Michael Pignatella at 860-273-0261. Sincerely, /s/ Julie E. Rockmore Julie E. Rockmore
Hartford Site 151 Farmington Avenue, TS31 Hartford, CT 06156-8975		ING North America Insurance Corporation