EX-3
from S-3
1 page
This Letter Acknowledges and Confirms Renewal to November 17, 2006 of the Principal Underwriting Agreement Effective as of November 17, 2000, Consistent With Paragraph 11(d) of the Agreement. Such Agreement Covers Ing Insurance Company of America on Behalf of Its General Account, as Well as Its Variable Annuity Account I. Ing Insurance Company of America on Behalf of Its General Account and Its Variable Annuity Account I. By: Title: Vice President Acknowledged: Ing Financial Advisers, LLC By: Title: Vice President
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EX-3
from S-3
1 page
Exhibit 16(23)(a) – Consent of Ernst & Young Llp, Independent Registered Public Accounting Firm We Consent to the Reference to Our Firm Under the Caption “Experts” in the Registration Statement (Form S-3, No. 333- ) and Related Prospectus of Ing Life Insurance and Annuity Company and to the Incorporation by Reference Therein of Our Reports Dated March 27, 2012, With Respect to the Consolidated Financial Statements and Schedules of Ing Life Insurance and Annuity Company Included in Its Annual Report (Form 10-K) for the Year Ended December 31, 2011, Filed With the Securities and Exchange Commission. S/ Ernst & Young Llp Atlanta, Georgia April 2, 2012
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EX-3
from S-1
1 page
Exhibit 16(a)(23)(a) – Consent of Ernst & Young Llp, Independent Registered Public Accounting Firm We Consent to the Reference to Our Firm Under the Caption “Experts” in the Registration Statement (Form S-1, No. 333- ) and Related Prospectus of Ing Life Insurance and Annuity Company and to the Incorporation by Reference Therein of Our Reports Dated March 31, 2011, With Respect to the Consolidated Financial Statements and Schedules of Ing Life Insurance and Annuity Company Included in Its Annual Report (Form 10-K) for the Year Ended December 31, 2010, Filed With the Securities and Exchange Commission. /S/ Ernst & Young Llp Atlanta, Georgia April 4, 2011
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