**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

 

**WASHINGTON, D.C. 20549**

___________________

 

**FORM 10-Q**

**(Mark One)**

 

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                                                                                                                                                                                       |                                                                                     |  

**QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

**For the quarterly period ended****September** **30, 2005**

 

**OR**                                                                                   |
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o                                                                                                                                                                                                                      |                                                                                     |  

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

**For the transition period from ___________________ to**

 

**Commission file number:**      **333-49581, 033-63657**

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| **ING INSURANCE COMPANY OF AMERICA**

(Exact name of registrant as specified in its charter)

                                                                                                                            |
| **Florida**

(State or other jurisdiction of incorporation or organization)

 

**Corporate Center One,**

**2202 North Westshore Boulevard, #350**

**Tampa, Florida**

(Address of principal executive offices)

  | **06-1286272**

(IRS employer identification no.)

 

**33607**

(Zip code)

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| **Registrant's telephone number, including area code****(813) 281-3773**                                                                                                                                                       |
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|   | Former name, former address and former fiscal year, if changed since last report |
|--------|----------------------------------------------------------------------------------|

 

| Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.      Yes x      No o |
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| Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act).       Yes o       No x                                                                                                                                                                                                                             |
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| Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).       Yes o       No x                                                                                                                                                                                                                                  |
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| **APPLICABLE ONLY TO CORPORATE ISSUERS:**                                                                                                                                                                                                                                                                                                                                                                                                 |
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| Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 25,500 shares of Common Stock, $100 par value, as of November 10, 2005, are issued and outstanding, all of which were directly owned by ING Life Insurance and Annuity Company.                                                                                                                             |
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| NOTE:  WHEREAS ING INSURANCE COMPANY OF AMERICA MEETS THE CONDITIONS SET FORTH IN GENERAL INSTRUCTION H(1)(a) AND (b) OF FORM 10Q, THIS FORM IS BEING FILED WITH THE REDUCED DISCLOSURE FORMAT PURSUANT TO GENERAL INSTRUCTION H(2).                                                                                                                                                                                                      |

 

 

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