**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**

 

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**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:**      **333-57212, 333-104539, 333-104546, 333-104547, 333-104548, and 333-123936**

 

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| **ING USA ANNUITY AND LIFE INSURANCE COMPANY**

(Exact name of registrant as specified in its charter)

                                                                               |
| **Iowa**

(State or other jurisdiction of incorporation or organization)

 

**1475 Dunwoody Drive**

**West Chester, Pennsylvania**

(Address of principal executive offices)

  | **41-0991508**

(IRS employer identification no.)

 

**19380-1478**

(Zip code)

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| **Registrant's telephone number, including area code****(610) 425-3400**                                                                                                                    |
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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: 250,000 shares of Common Stock, $10 Par Value, as of November 10, 2005, are authorized, issued, and outstanding, all of which were directly owned by Lion Connecticut Holdings Inc.                                                                                                                         |
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| NOTE: WHEREAS ING USA ANNUITY AND LIFE INSURANCE COMPANY MEETS THE CONDITIONS SET FORTH IN GENERAL INSTRUCTION H(1)(a) AND (b) OF FORM 10-Q, THIS FORM IS BEING FILED WITH THE REDUCED DISCLOSURE FORMAT PURSUANT TO GENERAL INSTRUCTION H(2).                                                                                                                                                                                            |

 

 

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