**Exhibit        31.1**

 

**CERTIFICATION**

 

I, David        A. Wheat, certify that:

 

| 1. | I have reviewed this quarterly report on Form 10-Q of ING                        Life Insurance and Annuity Company; |
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| 2. | Based on my knowledge, this report does not contain any                        untrue statement of a material fact or omit to state a material fact                        necessary to make the statements made, in light of the circumstances under                        which such statements were made, not misleading with respect to the period                        covered by this report; |
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| 3. | Based on my knowledge, the financial statements, and other                        financial information included in this report, fairly present in all                        material respects the financial condition, results of operations and cash                        flows of the registrant as of, and for, the periods presented in this                        report; |
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| 4. | The registrant’s other certifying officers and I are                        responsible for establishing and maintaining disclosure controls and                        procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for                        the registrant and have: |
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|   | a) | designed such disclosure controls and procedures, or caused                        such disclosure controls and procedures to be designed under our                        supervision, to ensure that material information relating to the                        registrant, including its consolidated subsidiary, is made known to us by                        others within those entities, particularly during the period in which this                        report is being prepared; |
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|   | b) | evaluated the effectiveness of the registrant’s                        disclosure controls and procedures and presented in this report our                        conclusions about the effectiveness of the disclosure controls and                        procedures, as of the end of the period covered by this report based on                        such evaluation; and |
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|   | c) | disclosed in this report any change in the                        registrant’s internal control over financial reporting that occurred                        during the registrant’s most recent fiscal quarter (the                        registrant’s fourth fiscal quarter in the case of an annual report)                        that has materially affected, or is reasonably likely to materially affect,                        the registrant’s internal control over financial reporting;                        and |
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| 5. | The registrant’s other certifying officer(s) and I                        have disclosed, based on our most recent evaluation of internal control                        over financial reporting, to the registrant’s auditors and the audit                        committee of the registrant’s board of directors (or persons                        performing the equivalent functions): |
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|   | a) | all significant deficiencies and material weaknesses in the                        design or operation of internal control over financial reporting which are                        reasonably likely to adversely affect the registrant’s ability to                        record, process, summarize and report financial information; and |
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|   | b) | any fraud, whether or not material, that involves management                        or other employees who have a significant role in the registrant’s                        internal control over financial reporting. |
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| Date:  |  

November 12, 2007                                                                                                                                                                             |
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                                                                                                                                                                                         |
| By:    | /s/     David A. Wheat                                                                                                                                                            |
|   | David A. Wheat

Executive Vice President and Chief Financial Officer

(Duly Authorized Officer and Principal Financial Officer) |

 

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