<HTML>
<HEAD>
   <TITLE>ingusaform8k.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">

<!--$$/page=-->
<A name="page_1"></A>
<P align=center>
<TABLE>
<TR>
     <TD noWrap align=center><B><FONT face=serif size=4>UNITED STATES</FONT></B><BR>
<B><FONT face=serif size=4>SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face=serif size=2>Washington, D.C. 20549</FONT></B><BR>
<B><FONT face=serif size=2>____________________________</FONT></B><BR>
<B><FONT face=serif size=5>FORM 8-K</FONT></B><BR>
<FONT face=serif>________________________</FONT><BR>
<B><FONT face=serif>CURRENT REPORT</FONT></B><BR>
<B><FONT face=serif>Pursuant to Section 13 OR 15(d) of </FONT></B><BR>
<B><FONT face=serif>The Securities Exchange Act of 1934</FONT></B><BR>
<FONT face=serif size=2>April 2, 2008</FONT><BR>
<FONT face=serif size=2>Date of Report </FONT><BR>
<FONT face=serif size=2>(Date of earliest event reported) </FONT><BR>
<FONT face=serif>_______________________</FONT><BR>
<B><FONT face=serif size=5>ING USA Annuity and Life Insurance Company</FONT></B><BR>
<FONT face=serif size=2>(Exact name of registrant as specified in its charter)</FONT><BR>
<FONT face=serif>________________________</FONT><BR>
</TD></TR></TABLE></P>
<DIV align=center>
<TABLE cellSpacing=1 cellPadding=0 border=0 BASEBORDER="0">
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=center width="22%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">Iowa</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="56%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">001-32625</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="16%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">41-0991508</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=center width="22%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">(State or other jurisdiction</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="56%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">(Commission File Number)</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left" BASEINDENT="1">&nbsp;<FONT face=serif size=2 BASEFACE="serif">(IRS Employer</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=center width="22%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">of incorporation)</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="56%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="16%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">Identification No.)</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=center width="80%" colSpan=3 BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left" BASEINDENT="1">&nbsp;&nbsp;&nbsp;</TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="80%" colSpan=3 BASEALIGN="left" BASEINDENT="27">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2 BASEFACE="serif">1475 Dunwoody Drive, West Chester, Pennsylvania</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left" BASEINDENT="2">&nbsp;&nbsp;&nbsp; <FONT face=serif size=2 BASEFACE="serif">19380-1478</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="80%" colSpan=3 BASEALIGN="left" BASEINDENT="27">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<FONT face=serif size=2 BASEFACE="serif">(Address of principal executive offices)</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2 BASEFACE="serif">(Zip Code)</FONT>&nbsp;</TD></TR>
<TR>
     <TD noWrap align=left width="22%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=center width="56%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=left width="16%" background=""></TD></TR>
<TR>
     <TD noWrap align=left width="22%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=center width="56%" background="">&nbsp;&nbsp;<FONT face=serif size=2 BASEFACE="serif">Registrant&#146;s telephone number, including area code: (610) 425-3400</FONT>&nbsp; </TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=left width="16%" background=""></TD></TR>
<TR>
     <TD noWrap align=left width="22%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=center width="56%" background=""></TD>
     <TD width="2%" background=""></TD>
     <TD noWrap align=left width="16%" background=""></TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="22%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="56%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">Not Applicable</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="22%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=center width="56%" BASEALIGN="center"><FONT face=serif size=2 BASEFACE="serif">(Former name or former address, if changed since last report.)</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="16%" BASEALIGN="left">&nbsp; </TD></TR>
<TR>
     <TD width="22%"></TD>
     <TD width="2%"></TD>
     <TD width="56%">
<HR noShade SIZE=1>
</TD>
     <TD width="2%"></TD>
     <TD width="16%"></TD></TR></TABLE></DIV><BR>
<P align=left><FONT face=serif size=2>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</FONT></P>
<TABLE border=0>
<TR>
     <TD vAlign=top noWrap><FONT face=Wingdings>q</FONT>&nbsp;&nbsp;&nbsp;</TD>
     <TD width="100%"><FONT face=serif size=2>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
<TR>
     <TD vAlign=top noWrap><FONT face=Wingdings>q</FONT>&nbsp;&nbsp;&nbsp;</TD>
     <TD width="100%"><FONT face=serif size=2>Soliciting </FONT><FONT face=serif size=2>material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></TD></TR>
<TR>
     <TD vAlign=top noWrap><FONT face=Wingdings>q</FONT>&nbsp;&nbsp;&nbsp;</TD>
     <TD width="100%"><FONT face=serif size=2>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT> </TD></TR>
<TR>
     <TD vAlign=top noWrap><FONT face=Wingdings>q</FONT>&nbsp;&nbsp;&nbsp;</TD>
     <TD width="100%"><FONT face=serif size=2>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT> </TD></TR></TABLE>
<HR align=center width="100%" noShade SIZE=2>

<!--$$/page=-->
<A name="page_2"></A>
<P align=left>
<TABLE>
<TR>
     <TD noWrap><B><FONT face=serif size=2>Item 9.01 Financial Statements and Exhibits.</FONT></B><BR>
</TD></TR></TABLE></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The following document is filed with reference to and is hereby incorporated by reference into the Registration on Form S-3 (File No. 333-123457), as amended, of ING USA Annuity Life Insurance Company, filed with the Securities and Exchange Commission on March 18, 2005, as amended by Amendment No. 1, filed on April 22, 2005, Amendment No. 2 filed on May 17, 2005, Post-Effective Amendment No. 1 filed on June 16, 2006 and Post-Effective Amendment No. 2 filed on September 8, 2006.</FONT></P>
<P align=left>
<TABLE>
<TR>
     <TD width=18>&nbsp;</TD>
     <TD noWrap><FONT face=serif size=2>(d) Exhibits</FONT><BR>
</TD></TR></TABLE></P>
<TABLE cellSpacing=1 cellPadding=0 border=0 BASEBORDER="0">
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="13%" BASEINDENT="0" BASEALIGN="left"><B><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1" BASEBOLD="1">Exhibit No.</FONT></U></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="84%" BASEINDENT="0" BASEALIGN="left"><B><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1" BASEBOLD="1">Description</FONT></U></B>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="13%" BASEINDENT="0" BASEALIGN="left"><FONT face=serif size=2 BASEFACE="serif">Exhibit 23</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="84%" BASEINDENT="0" BASEALIGN="left"><FONT face=serif size=2 BASEFACE="serif">Consent of Ernst &amp; Young LLP, independent registered public accounting firm for ING <FONT face=serif size=2 BASEFACE="serif">USA Annuity and Life Insurance Company.</FONT></FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="13%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="84%" BASEINDENT="0" BASEALIGN="left">&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>

<!--$$/page=-->
<A name="page_3"></A>
<P align=center>
<TABLE>
<TR>
     <TD noWrap align=center><B><FONT face=serif size=2>SIGNATURES</FONT></B><BR>
</TD></TR></TABLE></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</FONT></P>
<TABLE cellSpacing=1 cellPadding=0 border=0 BASEBORDER="0">
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="30%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="67%" colSpan=3 BASEALIGN="left" BASEINDENT="0"><B><FONT face=serif size=2 BASEFACE="serif" BASEBOLD="1">ING USA ANNUITY AND LIFE INSURANCE COMPANY</FONT></B>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=5>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=5>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="30%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Date: April 2, 2008</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="45%" BASEALIGN="left">&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="30%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="67%" colSpan=3 BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">By: </FONT><U><FONT face=serif size=2 BASEFACE="serif" BASEUNDERLINE="1">/s/ Karen Czizik</FONT></U>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="30%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Name:&nbsp; <FONT face=serif size=2 BASEFACE="serif">Karen Czizik</FONT>&nbsp;&nbsp;</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="45%" BASEALIGN="left" BASEINDENT="0"></TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="30%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="20%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Title:&nbsp; <FONT face=serif size=2 BASEFACE="serif">Vice President</FONT>&nbsp;&nbsp;</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="45%" BASEALIGN="left" BASEINDENT="0"></TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>

<!--$$/page=-->
<A name="page_4"></A>
<TABLE cellSpacing=1 cellPadding=0 border=0 BASEBORDER="0">
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="12%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="85%" BASEALIGN="left" BASEINDENT="35">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif">EXHIBIT INDEX</FONT></B>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=3>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=3>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=3>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="12%" BASEALIGN="left" BASEINDENT="0"><B><U><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif" BASEUNDERLINE="1">Exhibit</FONT></U></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="85%" BASEALIGN="left" BASEINDENT="0"><B><U><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif" BASEUNDERLINE="1">Description</FONT></U></B>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="12%" BASEALIGN="left" BASEINDENT="0"><B><U><FONT face=serif size=2 BASEBOLD="1" BASEFACE="serif" BASEUNDERLINE="1">Number</FONT></U></B>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="85%" BASEALIGN="left">&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=3>&nbsp; </TD></TR>
<TR>
     <TD width="99%" colSpan=3>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="12%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Exhibit 23</FONT>&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="85%" BASEALIGN="left" BASEINDENT="0"><FONT face=serif size=2 BASEFACE="serif">Consent of Ernst &amp; Young LLP, independent registered public accounting firm for ING USA <FONT face=serif size=2 BASEFACE="serif">Annuity and Life Insurance Company.</FONT></FONT>&nbsp; </TD></TR>
<TR vAlign=bottom BASEVALIGN="bottom">
     <TD noWrap align=left width="12%" BASEALIGN="left">&nbsp; </TD>
     <TD width="2%">&nbsp; </TD>
     <TD noWrap align=left width="85%" BASEALIGN="left" BASEINDENT="0">&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>

</BODY>

</HTML>
[{"type": "8-K", "sequence": "1", "filename": "ingusaform8k.htm", "description": "CURRENT REPORT", "secsgml_size_bytes": 15956}]
{"company-data": {"conformed-name": "ING USA ANNUITY & LIFE INSURANCE CO", "cik": "0000836658", "assigned-sic": "6311", "irs-number": "410991508", "state-of-incorporation": "IA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-32625", "film-number": "08737851"}, "business-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "SUITE 400", "city": "WEST CHESTER", "state": "PA", "zip": "19380-2700", "phone": "610-425-3400"}, "mail-address": {"street1": "1475 DUNWOODY DRIVE", "street2": "SUITE 400", "city": "WEST CHESTER", "state": "PA", "zip": "19380-2700"}, "former-company": [{"former-conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO /NY/", "date-changed": "19930506"}, {"former-conformed-name": "MB VARIABLE LIFE INSURANCE CO", "date-changed": "19600201"}, {"former-conformed-name": "GOLDEN AMERICAN LIFE INSURANCE CO", "date-changed": "19600201"}]}
ingusaform8k.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________________
FORM 8-K
________________________
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of
The Securities Exchange Act of 1934
April 2, 2008
Date of Report
(Date of earliest event reported)
_______________________
ING USA Annuity and Life Insurance Company
(Exact name of registrant as specified in its charter)
________________________
Iowa
001-32625
41-0991508
(State or other jurisdiction
(Commission File Number)
(IRS Employer
of incorporation)
Identification No.)
1475 Dunwoody Drive, West Chester, Pennsylvania
19380-1478
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code: (610) 425-3400
Not Applicable
(Former name or former address, if changed since last report.)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
q
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
q
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
q
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
q
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 9.01 Financial Statements and Exhibits.
The following document is filed with reference to and is hereby incorporated by reference into the Registration on Form S-3 (File No. 333-123457), as amended, of ING USA Annuity Life Insurance Company, filed with the Securities and Exchange Commission on March 18, 2005, as amended by Amendment No. 1, filed on April 22, 2005, Amendment No. 2 filed on May 17, 2005, Post-Effective Amendment No. 1 filed on June 16, 2006 and Post-Effective Amendment No. 2 filed on September 8, 2006.
(d) Exhibits
Exhibit No.
Description
Exhibit 23
Consent of Ernst & Young LLP, independent registered public accounting firm for ING
USA Annuity and Life Insurance Company.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
ING USA ANNUITY AND LIFE INSURANCE COMPANY
Date: April 2, 2008
By:
/s/ Karen Czizik
Name:
Karen Czizik
Title:
Vice President
EXHIBIT INDEX
Exhibit
Description
Number
Exhibit 23
Consent of Ernst & Young LLP, independent registered public accounting firm for ING USA
Annuity and Life Insurance Company.