ING
October 7, 2004
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Separate Account B of ING USA Annuity and
Life Insurance Company
EDGAR CIK: 0000836687
File Nos. 333-28679; 811-05626
Withdrawal of Post Effective Amendment No. 27
submitted 10/07/2004
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Ladies and Gentlemen:
The undersigned on behalf of ING USA Annuity and Life Insurance Company
Separate Account B respectfully requests the withdrawal of Post Effective
Amendment No. 27 submitted on 10/07/2004 on Form N-4 (the "Filing"), File No.
333-28679, under EDGAR CIK: 0000836687.
This request for withdrawal is being made because the post effective
amendment number on the filing was incorrect. A post effective amendment filing
on form N-4 with the correct amendment number will be resubmitted.
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