VOYA LETTERHEAD
LAW / PRODUCT FILING UNIT
ONE ORANGE WAY, C2S
WINDSOR, CT 06095-4774
ANNGHARAAD REID
SENIOR PARALEGAL
PHONE: (860) 580-2035 | EMAIL: ANNGHARAAD.REID@VOYA.COM
December 23, 2016
BY EDGARLINK
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
Re: Voya Insurance and Annuity Company and its Separate Accounts D
Withdrawal of N-8F Deregistration Application
Ladies and Gentlemen:
On December 23, 2016, Voya Insurance and Annuity Company ( the “Company”) and its Separate Account B (the “Account”), submitted, via electronic filing, a request for an order granting the deregistration of the Company’s Separate Account D (811-06090). The Accession Number was 0000890830-16-000002). The application was accidentally submitted under the CIK and CCC numbers associated with the Company’s Separate Account B (0000836687 and wpkqkp@5, respectively). We hereby request, on behalf of the Company and the Account, that this request be withdrawn. An application under Form N-8F has been filed with the Commission under the correct CIK and CCC numbers.
If you have any questions regarding this submission, please contact me at Anngharaad.Reid@voya.com.
Sincerely,
/s/ Anngharaad S. Reid
Anngharaad S. Reid
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