<!DOCTYPE HTML PUBLIC "ingtrust3dec06.pdf">


<HTML>
<HEAD>
   <TITLE>ingtrust3dec06.pdf -- Converted by SECPublisher 4.0, created by BCL Technologies Inc., for SEC Filing</TITLE>
   <META name="HandheldFriendly" content="true">
</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></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif size=5>FORM
      8-K</FONT></B><BR><FONT
  face=serif>________________________</FONT><BR></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><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></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><FONT face=serif size=2>Date of Report (Date of
      earliest event reported) December 29, 2006</FONT><BR><FONT
      face=serif>_______________________</FONT><BR></TD></TR></TABLE></P>
<P align=center>
<TABLE>

  <TR>
    <TD noWrap align=center><B><FONT face=serif size=5>ING USA Annuity and
      Life Insurance Company</FONT></B><BR><B><FONT face=serif>on behalf of ING
      USA Global Funding Trust 3</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>
<TABLE cellSpacing=1 cellPadding=0 align=center border=0
BCLEMPTYCOL>

  <TR vAlign=bottom>
    <TD noWrap align=center width="22%"><FONT face=serif
      size=2>Iowa</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="57%"><FONT face=serif
      size=2>333-123457</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%"><FONT face=serif
      size=2>41-0991508</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="22%"><FONT face=serif
      size=2>(State or other
      jurisdiction</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="57%"><FONT face=serif
      size=2>(Commission File Number)</FONT>&nbsp;
    </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%"><FONT face=serif
      size=2>(IRS Employer</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="22%"><FONT face=serif
      size=2>of incorporation)</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="57%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%"><FONT face=serif
      size=2>Identification No.)</FONT>&nbsp;
  </TD></TR>
  <TR>
    <TD noWrap align=center width="81%" background="" colSpan=3
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=center width="16%" background=""
BASEALIGN="center"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="81%" colSpan=3><FONT
      face=serif size=2>1475 Dunwoody Drive, West
      Chester, Pennsylvania</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%"><FONT face=serif
      size=2>19380-1478</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="81%" colSpan=3><FONT
      face=serif size=2>(Address of principal
      executive offices)</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%"><FONT face=serif
      size=2>(Zip Code)</FONT>&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=center width="81%" background="" colSpan=3
   ></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=center width="16%" background=""
BASEALIGN="center"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="81%" colSpan=3><FONT
      face=serif size=2>Registrant&#146;s telephone
      number, including area code: (610) 425-3400</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%">&nbsp; </TD></TR>
  <TR>
    <TD noWrap align=center width="22%" background=""></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=center width="57%" background=""></TD>
    <TD width="2%" background=""></TD>
    <TD noWrap align=center width="16%" background=""
BASEALIGN="center"></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="22%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="57%"><FONT face=serif
      size=2>Not Applicable</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="22%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="57%"><FONT face=serif
      size=2>(Former name or former address, if
      changed since last report.)</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=center width="16%">&nbsp; </TD></TR>
  <TR>
    <TD width="22%"></TD>
    <TD width="2%"></TD>
    <TD width="57%">
      <HR noShade SIZE=1>
    </TD>
    <TD width="2%"></TD>
    <TD width="16%"></TD></TR></TABLE><BR>
<P align=justify>
<TABLE>

  <TR>
    <TD width=18>&nbsp;</TD>
    <TD noWrap><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</FONT><BR><FONT face=serif size=2>the registrant under any
      of the following provisions (see General Instruction A.2.
      below):</FONT><BR></TD></TR></TABLE></P>
<TABLE border=0>

  <TR>
    <TD vAlign=top noWrap><FONT
      face=Courier>o</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=Courier>o</FONT>&nbsp;&nbsp;&nbsp;</TD>
    <TD width="100%"><FONT
      face=serif size=2>Soliciting 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=Courier>o</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=Courier>o</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=justify>
<TABLE>

  <TR>
    <TD noWrap><B><FONT face=serif size=2>Item 8.01 Other
      Events.</FONT></B><BR></TD></TR></TABLE></P>
<P align=justify>
<TABLE>

  <TR>
    <TD noWrap>
      <P><FONT face=serif size=2>On December 29, 2006, a payment was made to the
      holders of the notes issued by the ING USA Global Funding
      Trust</FONT><BR><FONT face=serif size=2>3 (the &#147;Trust&#148;). Specific
      information with respect to the payment is filed as Exhibit 99.1 hereto.
      No other reportable</FONT><BR><FONT face=serif size=2>transactions or
      matters have occurred during the current reporting period.</FONT><BR><FONT
      face=serif size=2></FONT></P>
      <P><FONT face=serif size=2>The Trust&#146;s assets consist of a Funding
      Agreement issued by ING USA Annuity and Life Insurance Company
      (&#147;ING</FONT><BR><FONT face=serif size=2>USA&#148;). ING USA is subject to the
      informational requirements of the Securities Act of 1934, and in
      accordance with</FONT><BR><FONT face=serif size=2>those requirements files
      periodic and current reports and other information (including financial
      information) with the</FONT><BR><FONT face=serif size=2>Securities and
      Exchange Commission (&#147;SEC&#148;). You can read and copy any reports or other
      information ING USA </FONT><BR><FONT face=serif size=2>files at the SEC
      public reference room at 100 F Street, N.E., Washington, D.C. 20549. You
      can also request copies of</FONT><BR><FONT face=serif size=2>ING USA&#146;s
      documents upon payment of a duplicating fee, by writing the SEC&#146;s public
      reference room. You can </FONT><BR><FONT face=serif size=2>obtain
      information regarding the public reference room by calling the SEC at
      1-800-SEC-0330. ING USA&#146;s filings </FONT><BR><FONT face=serif size=2>are
      available to the public from commercial document retrieval services or
      over the internet at http://www.sec.gov</A>.</FONT><BR><FONT
      face=serif size=2></FONT></P>
      <P><FONT face=serif size=2>This Form 8-K incorporates by reference all
      reports filed with the SEC by ING USA Annuity and Life Insurance
      </FONT><BR><FONT face=serif size=2>Company pursuant to Section 13(a),
      Section 13(c), Section 14 or Section 15(d) of the Securities Exchange Act
      of 1934</FONT><BR><FONT face=serif size=2>during the period covered by
      this report. </FONT><BR></P></TD></TR></TABLE></P>
<P align=justify>
<TABLE>

  <TR>
    <TD noWrap><B><FONT face=serif size=2>Item 9.01 Financial Statements and
      Exhibits.</FONT></B><BR><FONT face=serif size=2>(c) Exhibits
  </FONT><BR></TD></TR></TABLE></P>
<TABLE cellSpacing=1 cellPadding=0 border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="13%"><FONT
      face=serif size=2>Exhibit 99.1</FONT>&nbsp;
    </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="84%"><FONT
      face=serif size=2>Indenture Trustee&#146;s report
      in respect of the December 29, 2006 payment to holders of the</FONT>&nbsp;
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="13%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="84%"><FONT
      face=serif size=2>notes issued by the ING
      USA Global Funding Trust 3.</FONT>&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>
<!--$$/page=--><A name=page_3></A>
<P align=left>
<TABLE>

  <TR>
    <TD width=250></TD>
    <TD noWrap><B><FONT face=serif
  size=2>SIGNATURES</FONT></B><BR></TD></TR></TABLE></P>
<P align=justify>
<TABLE>

  <TR>
    <TD width=6>&nbsp;</TD>
    <TD noWrap><FONT face=serif size=2>Pursuant to the requirements of the
      Securities Exchange Act of 1934, the registrant has duly caused this
      report to </FONT><BR><FONT face=serif size=2>be signed on its behalf by
      the undersigned hereunto duly
authorized.</FONT><BR></TD></TR></TABLE></P>
<TABLE cellSpacing=1 cellPadding=0 border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="33%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%"><B><FONT
      face=serif size=2>ING USA
      ANNUITY AND LIFE INSURANCE COMPANY</FONT></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%"><FONT
      face=serif size=2>(Registrant), on behalf of
      ING USA Global Funding Trust 3</FONT>&nbsp; </TD></TR>
  <TR>
    <TD width="99%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%"><FONT
      face=serif size=2>Date: December 29,
      2006</FONT>&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%">&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%"><FONT
      face=serif size=2>By: /s/ Karen
      Czizik</FONT>&nbsp; </TD></TR>
  <TR>
    <TD width="33%"></TD>
    <TD width="2%"></TD>
    <TD width="64%">
      <HR noShade SIZE=1>
    </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%"><FONT
      face=serif size=2>Name: Karen
      Czizik</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="33%">&nbsp; </TD>
    <TD width="2%">&nbsp; </TD>
    <TD noWrap align=left width="64%"><FONT
      face=serif size=2>Title: Vice
      President</FONT>&nbsp; </TD></TR></TABLE><BR>
<HR align=center width="100%" noShade SIZE=2>


<!--$$/page=-->
<A name="page_4"></A>

<TABLE border=0 cellspacing=1 cellpadding=0>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
 &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 size=2 face="serif">EXHIBIT INDEX</FONT></B>&nbsp;
	</TD>
</TR>
<TR>
	<TD colspan=3>
&nbsp;
	</TD>
</TR>
<TR>
	<TD colspan=3>
&nbsp;
	</TD>
</TR>
<TR>
	<TD colspan=3>
&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
<B><U><FONT size=2 face="serif">Exhibit</FONT></U></B>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<B><U><FONT size=2 face="serif">Description</FONT></U></B>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
<B><U><FONT size=2 face="serif">Number</FONT></U></B>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
&nbsp;
	</TD>
</TR>
<TR>
	<TD colspan=3>
&nbsp;
	</TD>
</TR>
<TR>
	<TD colspan=3>
&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
<FONT size=2 face="serif">Exhibit 99.1</FONT>&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<FONT size=2 face="serif">Indenture Trustee&#146;s report in respect of the December 29, 2006 payment to holders of the notes</FONT>&nbsp;
	</TD>
</TR>
<TR valign="bottom">
	<TD width=13% nowrap align=left>
&nbsp;
	</TD>
	<TD width=2%>
&nbsp;	</TD>
	<TD width=84% nowrap align=left>
<FONT size=2 face="serif">issued by the ING USA Global Funding Trust 3.</FONT>&nbsp;
	</TD>
</TR>
</TABLE><BR>

<HR noshade align="center" width="100%" size=2>


</BODY>

</HTML>
[{"type": "8-K", "sequence": "1", "filename": "ingtrust3dec06.htm", "description": "CURRENT REPORT", "secsgml_size_bytes": 14552}]
{"company-data": {"conformed-name": "ING USA Global Funding Trust 3", "cik": "0001376224", "state-of-incorporation": "IA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-123457-03", "film-number": "07529662"}, "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"}}
ingtrust3dec06.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
Date of Report (Date of
      earliest event reported) December 29, 2006
_______________________
ING USA Annuity and
      Life Insurance Company
on behalf of ING
      USA Global Funding Trust 3
(Exact
      name of registrant as specified in its charter)
________________________
Iowa
333-123457
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):
o
Written communications pursuant to Rule 425 under the
      Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the
      Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule
      14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule
      13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 8.01 Other
      Events.
On December 29, 2006, a payment was made to the
      holders of the notes issued by the ING USA Global Funding
      Trust
3 (the "Trust"). Specific
      information with respect to the payment is filed as Exhibit 99.1 hereto.
      No other reportable
transactions or
      matters have occurred during the current reporting period.
The Trust's assets consist of a Funding
      Agreement issued by ING USA Annuity and Life Insurance Company
      ("ING
USA"). ING USA is subject to the
      informational requirements of the Securities Act of 1934, and in
      accordance with
those requirements files
      periodic and current reports and other information (including financial
      information) with the
Securities and
      Exchange Commission ("SEC"). You can read and copy any reports or other
      information ING USA
files at the SEC
      public reference room at 100 F Street, N.E., Washington, D.C. 20549. You
      can also request copies of
ING USA's
      documents upon payment of a duplicating fee, by writing the SEC's public
      reference room. You can
obtain
      information regarding the public reference room by calling the SEC at
      1-800-SEC-0330. ING USA's filings
are
      available to the public from commercial document retrieval services or
      over the internet at http://www.sec.gov.
This Form 8-K incorporates by reference all
      reports filed with the SEC by ING USA Annuity and Life Insurance
Company pursuant to Section 13(a),
      Section 13(c), Section 14 or Section 15(d) of the Securities Exchange Act
      of 1934
during the period covered by
      this report.
Item 9.01 Financial Statements and
      Exhibits.
(c) Exhibits
Exhibit 99.1
Indenture Trustee's report
      in respect of the December 29, 2006 payment to holders of the
notes issued by the ING
      USA Global Funding Trust 3.
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
(Registrant), on behalf of
      ING USA Global Funding Trust 3
Date: December 29,
      2006
By: /s/ Karen
      Czizik
Name: Karen
      Czizik
Title: Vice
      President
EXHIBIT INDEX
Exhibit
Description
Number
Exhibit 99.1
Indenture Trustee's report in respect of the December 29, 2006 payment to holders of the notes
issued by the ING USA Global Funding Trust 3.