VOYA LETTERHEAD
LAW / PRODUCT FILING UNIT
ONE ORANGE WAY, C2S
WINDSOR, CT 06095-4774
J. NEIL MCMURDIE
SENIOR COUNSEL
PHONE: (860) 580-2824 | EMAIL: NEIL.MCMURDIE@VOYA.COM
February 26, 2018
BY EDGARLINK
U.S. Securities and Exchange Commission
100 F Street, NE, Room 1580
Washington, DC 20549
Re: Voya Insurance and Annuity Company
Post-Effective Amendment No. 2 to the Registration Statement on Form S-3
Prospectus Title: Voya PotentialPLUS Variable Annuity
File No.: 333-196392
Ladies and Gentlemen:
Voya Retirement Insurance and Annuity Company, as Registrant, and Directed Services, LLC, as Principal Underwriter, hereby request acceleration of the above-referenced Registration Statement to March 2, 2018, in accordance with Rule 461 of the Securities Act of 1933.
If you have any questions, please call the undersigned at (860) 580-2824.
Sincerely,
/s/J. Neil McMurdie
J. Neil McMurdie
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