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<!--$$/page=--><A name=page_1></A>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif size=5>UNITED
      STATES</FONT></B><BR><B><FONT face=serif size=5>SECURITIES AND EXCHANGE
      COMMISSION</FONT></B><BR><B><FONT face=serif size=2>Washington, D.C.
      20549</FONT></B><BR><FONT face=serif
      size=2>________________</FONT><BR><B><FONT face=serif size=4>FORM
      8-K</FONT></B><BR><FONT face=serif
  size=2>________________</FONT><BR></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif size=2>CURRENT
      REPORT</FONT></B><BR><B><FONT face=serif size=2>PURSUANT TO SECTION 13 OR
      15(d) OF THE</FONT></B><BR><B><FONT face=serif size=2>SECURITIES EXCHANGE
      ACT OF 1934</FONT></B><BR></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif>October 11,
      2007</FONT></B><BR><B><FONT face=serif size=2>Date of Report
      </FONT></B><BR><B><FONT face=serif size=2>(Date of earliest event
      reported) </FONT></B><BR><FONT face=serif
      size=2>________________</FONT><BR></TD></TR></TABLE></P>
<P align=center><B><FONT face=serif size=5>ING USA ANNUITY AND LIFE INSURANCE
COMPANY</FONT></B></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif size=2>(Exact name of
      registrant as specified in charter)</FONT></B><BR><FONT face=serif
      size=2>________________</FONT><BR></TD></TR></TABLE></P>
<DIV align=center>
<TABLE cellSpacing=1 cellPadding=0 border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="39%">&nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT
      face=serif>Iowa</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=right width="26%"><B><FONT face=serif
     >001-32625</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="30%">&nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT face=serif
     >41-0991508</FONT></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="39%"><B><FONT
      face=serif size=2>(State or
      other jurisdiction of incorporation)</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="26%"><B><FONT face=serif
      size=2>(Commission File
      Number)</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="30%"><B><FONT
      face=serif size=2>(IRS Employer
      Identification No.)</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>
    <TD noWrap align=left width="67%" colSpan=3
     ><B><FONT face=serif>1475
      Dunwoody Drive, West Chester, Pennsylvania</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="30%"><B><FONT face=serif
     >19380-1478</FONT></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="67%" colSpan=3
     >&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
     >(Address of principal executive offices)</FONT></B>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="30%"><B><FONT face=serif
      size=2>(Zip
      Code)</FONT></B>&nbsp; </TD></TR></TABLE></DIV><BR>
<P align=center><B><FONT face=serif>(610) 425-3400</FONT></B></P>
<P align=center><B><FONT face=serif>(Registrant's telephone number, including
area code)</FONT></B></P>
<P align=center><FONT face=serif size=2>Not Applicable</FONT></P>
<P align=center><FONT face=serif size=2>(Former name or former address, if
changed since last report) <BR>________________</FONT></P>
<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:</FONT></P>
<TABLE cellSpacing=0 cellPadding=0 border=0>

  <TR>
    <TD vAlign=top noWrap><FONT
      face=Wingdings>q</FONT>&nbsp;&nbsp; </TD>
    <TD width="100%"><FONT
      face=serif size=2>Written communications pursuant to Rule 425 under the
      Securities Act</FONT> </TD></TR>
  <TR>
    <TD colSpan=2>&nbsp;</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 material pursuant to Rule 14a-12 under the
      Exchange Act</FONT> </TD></TR>
  <TR>
    <TD colSpan=2>&nbsp;</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</FONT> </TD></TR>
  <TR>
    <TD colSpan=2>&nbsp;</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 communication pursuant to Rule 13e-4(c)
      under the Exchange Act</FONT> </TD></TR>
  <TR>
    <TD colSpan=2
 >&nbsp;</TD></TR></TABLE>
<HR align=center width="100%" noShade SIZE=2>
<!--$$/page=--><A name=page_2></A>
<P align=left><B><FONT face=serif>Item 9.01 Financial Statements and
Exhibits.</FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif size=2>The
following documents are filed with reference to and are hereby incorporated by
reference into the Registration on Form S-3 (File No. 333-123457), as amended,
of ING USA Annuity and 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>
<TABLE cellSpacing=1 cellPadding=0 border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="90%" colSpan=3
     ><FONT face=serif size=2>(d)
      Exhibits</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp;</TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="15%" colSpan=3
     ><U><FONT face=serif size=2
     >Exhibit Number</FONT></U>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><U><FONT
      face=serif size=2
     >Description</FONT></U>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>4.1</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Omnibus Instrument, dated
      as of October 9, 2007, relating to ING USA Global Funding Trust
      5</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2></FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>4.2</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Institutional Global Note,
      dated as of October 11, 2007</FONT>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="7%" background=""
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=left width="6%" background=""
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=left width="82%" background=""
   ></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>4.3</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Funding Agreement issued
      by ING USA Annuity and Life Insurance Company to ING USA <FONT face=serif
      size=2>Global Funding Trust 5, effective as
      of October 11, 2007</FONT>&nbsp;&nbsp;</FONT>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>5.1</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Opinion of Eric G. Banta,
      internal counsel for ING USA Annuity and Life <FONT face=serif size=2
     >Insurance Company</FONT>&nbsp;</FONT>&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%">&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>5.2</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Opinion of Sidley Austin
      LLP, counsel to ING USA Annuity and Life Insurance <FONT face=serif size=2
     >Company</FONT></FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%">&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>8</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Opinion of Sidley Austin
      LLP, counsel to ING USA Annuity and Life Insurance <FONT face=serif size=2
     >Company (re: tax
      matters)</FONT></FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%">&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>23.1</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Consent of Eric G. Banta,
      internal counsel for ING USA Annuity and Life <FONT face=serif size=2
     >Insurance Company (included in Exhibit
      5.1)</FONT></FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%">&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>23.2</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Consent of Sidley Austin
      LLP (included in Exhibit 5.2)</FONT>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=left width="7%" background=""
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=left width="6%" background=""
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=left width="82%" background=""
   ></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="7%"><FONT
      face=serif size=2>Exhibit</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="6%"><FONT
      face=serif size=2>23.4</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="82%"><FONT
      face=serif size=2>Consent of Sidley Austin
      LLP (included in Exhibit 8)</FONT>&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
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<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>

  <TR vAlign=bottom>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="21%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="69%" colSpan=3
     ><B><FONT face=serif size=2
     >ING USA ANNUITY AND LIFE INSURANCE COMPANY</FONT></B>&nbsp;
    </TD></TR>
  <TR>
    <TD width="99%" colSpan=7>&nbsp; </TD></TR>
  <TR>
    <TD width="99%" colSpan=7>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="21%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="8%"><FONT
      face=serif size=2>By:</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="59%"
     ><U><FONT><FONT face=serif size=2
     >/s/ Karen Czizik</FONT>&nbsp; </FONT></U></TD></TR>
  <TR>
    <TD width="5%"></TD>
    <TD width="2%"></TD>
    <TD width="21%"></TD>
    <TD width="2%"></TD>
    <TD width="8%"></TD>
    <TD width="2%"></TD>
    <TD width="59%"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%"><FONT
      face=serif size=2>Date:</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="21%"><FONT
      face=serif size=2>October 11,
      2007</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="8%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="59%"><FONT
      face=serif size=2>Karen Czizik</FONT>&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="5%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="21%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="8%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="59%"><FONT
      face=serif size=2>Vice
      President</FONT>&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>


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<A name="page_4"></A>

<TABLE border=0 cellspacing=1 cellpadding=0>
<TR valign="bottom">
	<TD align=center width=98% colspan=5>
<B><FONT face="serif">EXHIBIT INDEX</FONT></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<U><FONT size=2 face="serif">Exhibit</FONT></U>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=15% nowrap colspan=3 align=left>
<U><FONT size=2 face="serif">Number</FONT></U>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<U><FONT size=2 face="serif">Description</FONT></U>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">4.1</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Omnibus Instrument, dated as of October 9, 2007, relating to ING USA Global</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Funding Trust 5</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">4.2</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Institutional Global Note, dated as of October 11, 2007</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">4.3</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Funding Agreement issued by ING USA Annuity and Life Insurance Company</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">to ING USA Global Funding Trust 5, effective as of October 11, 2007</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">5.1</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Insurance Company</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">5.2</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Company</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">8</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Company (re: tax matters)</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">23.1</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Insurance Company (included in Exhibit 5.1)</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">23.2</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Consent of Sidley Austin LLP (included in Exhibit 5.2)</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=7% nowrap align=left>
<FONT size=2 face="serif">Exhibit</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=6% nowrap align=left>
<FONT size=2 face="serif">23.4</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=81% nowrap align=left>
<FONT size=2 face="serif">Consent of Sidley Austin LLP (included in Exhibit 8)</FONT>&nbsp;
	</TD>
</TR>
</TABLE><BR>

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rmtn58k.pdf -- Converted by SECPublisher 4.0, 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
October 11,
      2007
Date of Report
(Date of earliest event
      reported)
________________
ING USA ANNUITY AND LIFE INSURANCE
COMPANY
(Exact name of
      registrant as specified in charter)
________________
Iowa
001-32625
41-0991508
(State or
      other jurisdiction of incorporation)
(Commission File
      Number)
(IRS Employer
      Identification No.)
1475
      Dunwoody Drive, West Chester, Pennsylvania
19380-1478
(Address of principal executive offices)
(Zip
      Code)
(610) 425-3400
(Registrant's telephone number, including
area code)
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:
q
Written communications pursuant to Rule 425 under the
      Securities Act
q
Soliciting material pursuant to Rule 14a-12 under the
      Exchange Act
q
Pre-commencement communications pursuant to Rule
      14d-2(b) under the Exchange Act
q
Pre-commencement communication pursuant to Rule 13e-4(c)
      under the Exchange Act
Item 9.01 Financial Statements and
Exhibits.
The
following documents are filed with reference to and are hereby incorporated by
reference into the Registration on Form S-3 (File No. 333-123457), as amended,
of ING USA Annuity and 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 Number
Description
Exhibit
4.1
Omnibus Instrument, dated
      as of October 9, 2007, relating to ING USA Global Funding Trust
      5
Exhibit
4.2
Institutional Global Note,
      dated as of October 11, 2007
Exhibit
4.3
Funding Agreement issued
      by ING USA Annuity and Life Insurance Company to ING USA
Global Funding Trust 5, effective as
      of October 11, 2007
Exhibit
5.1
Opinion of Eric G. Banta,
      internal counsel for ING USA Annuity and Life
Insurance Company
Exhibit
5.2
Opinion of Sidley Austin
      LLP, counsel to ING USA Annuity and Life Insurance
Company
Exhibit
8
Opinion of Sidley Austin
      LLP, counsel to ING USA Annuity and Life Insurance
Company (re: tax
      matters)
Exhibit
23.1
Consent of Eric G. Banta,
      internal counsel for ING USA Annuity and Life
Insurance Company (included in Exhibit
      5.1)
Exhibit
23.2
Consent of Sidley Austin
      LLP (included in Exhibit 5.2)
Exhibit
23.4
Consent of Sidley Austin
      LLP (included in Exhibit 8)
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
By:
/s/ Karen Czizik
Date:
October 11,
      2007
Karen Czizik
Vice
      President
EXHIBIT INDEX
Exhibit
Number
Description
Exhibit
4.1
Omnibus Instrument, dated as of October 9, 2007, relating to ING USA Global
Funding Trust 5
Exhibit
4.2
Institutional Global Note, dated as of October 11, 2007
Exhibit
4.3
Funding Agreement issued by ING USA Annuity and Life Insurance Company
to ING USA Global Funding Trust 5, effective as of October 11, 2007
Exhibit
5.1
Opinion of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company
Exhibit
5.2
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company
Exhibit
8
Opinion of Sidley Austin LLP, counsel to ING USA Annuity and Life Insurance
Company (re: tax matters)
Exhibit
23.1
Consent of Eric G. Banta, internal counsel for ING USA Annuity and Life
Insurance Company (included in Exhibit 5.1)
Exhibit
23.2
Consent of Sidley Austin LLP (included in Exhibit 5.2)
Exhibit
23.4
Consent of Sidley Austin LLP (included in Exhibit 8)