Kerri Shenkin Assistant Vice President, Relationship Manager The Bank of New York

Exhibit 2(k)(iii)(a)

                    , 2006

Xxxxx Xxxxxxx

Assistant Vice President, Relationship Manager

The Bank of New York

000 Xxxxxxx Xxxxxx

New York, NY 10007-2119

Dear Xx. Xxxxxxx:

Pursuant to the Amended and Restated Stock Transfer Agency Agreement dated October 26, 2005 between the Funds (as defined in the Agreement) and The Bank of New York (the “Agreement”), we hereby notify you of our intention to retain you as Transfer Agent and Dividend Disbursing Agent to render such services to ING Risk Managed Natural Resources Fund (the “Fund”) upon all of the terms and conditions set forth in the Agreement. Upon your acceptance, the Agreement will be modified to give effect to the foregoing by adding the above-mentioned Fund to the Schedule A of the Agreement. This Amended Schedule A supersedes the previous Schedule A dated October 26, 2005.

Please signify your acceptance to act as Transfer Agent under the Agreement with respect to the Fund by signing below.

Very sincerely,

Xxxx Xxxxx

Senior Vice President

ING Risk Managed Natural Resources Fund

ACCEPTED AND AGREED TO:
The Bank of New York
By:
Name:
Title:				, Duly Authorized

0000 X. Xxxxxxxxxx Xxxxx Xx. Scottsdale, AZ 00000-0000 Tel: 000-000-0000 Fax: 000-000-0000 xxx.xxxxxxxx.xxx ING Risk Managed NaturalResources Fund

FORM OF

SCHEDULE A

with respect to the

AMENDED AND RESTATED STOCK TRANSFER AGENCY AGREEMENT

between

THE FUNDS

and

THE BANK OF NEW YORK

Customer Name		Type of Organization		State of Organization		Taxpayer I.D. No.
ING Global Advantage and Premium Opportunity Fund		Statutory Trust		Delaware		00-0000000
ING Global Equity Dividend and Premium Opportunity Fund		Statutory Trust		Delaware		00-0000000
ING Risk Managed Natural Resources Fund		Statutory Trust		Delaware		TBD

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