ING
January 8, 2004
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Separate Account B of ING USA Annuity and
Life Insurance Company (formerly Separate
Account B of Golden American Life Insurance Company)
EDGAR CIK: 0000836687
File Nos. 811-5626
Withdrawal of 8-K Filing submission dated: 01/05/04
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Ladies and Gentlemen:
The undersigned on behalf of ING USA Annuity and Life Insurance Company
(the "Company") respectfully requests the withdrawal of its merger filing made
on Form 8-K (the "Filing"), File No. 811-5626, under EDGAR CIK: 0000836687.
This request for withdrawal is being made because the 8-K Filing made
on 01/05/04 was transmitted to the SEC in error. The 8-K filing has been
resumitted to the SEC under the EDGAR CIK: 0000836658.
The SEC Staff's assistance with the withdrawal of this erroneous submission
is greatly appreciated.
If you have any questions, comments or need more information, please call
the undersigned at (610) 425-4139.
Sincerely,
/s/ Linda E. Senker
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Linda E. Senker
Counsel
1475 Dunwoody Drive GOLDENSELECT SERIES
West Chester, PA 19380-1478 Issued by ING USA Annuity and Life
Insurance Company
Tel: (610) 425-4139
Fax: (610) 425-3520