Voya Law Department
J. Neil McMurdie
Senior Counsel
(860) 580-2824
Fax: (860) 580-4897
neil.mcmurdie@voya.com
April 7, 2015
United States Securities and Exchange Commission
100 F Street, NE, Room 1580
Washington, DC 20549
Re: Voya Insurance and Annuity Company
Registration Statement on Form S-3, Post-Effective Amendment No. 1
Prospectus Title: Voya PotentialPLUS Annuity
File No.: 333-196392
Ladies and Gentlemen:
Voya Insurance and Annuity Company (the "Company") hereby acknowledges that:
· Should the Securities and Exchange Commission (the "Commission") or its staff, acting pursuant to delegated authority, declare the above-captioned filing of a Registration Statement on Form S-3 effective, such action does not foreclose the Commission from taking any action with respect to the filing;
· The action of the Commission or its staff, acting pursuant to delegated authority, in declaring this filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please call the undersigned at (860) 580-2824.
Sincerely,
/s/ J. Neil McMurdie
J. Neil McMurdie
Senior Counsel
Windsor Site One Orange Way, C2N Windsor, CT 06095 | Voya Services Company |
