Law Department
The Lincoln National Life Insurance Company
1300 South Clinton Street
Fort Wayne, Indiana 46802
Mary Jo Ardington
Associate General Counsel
Phone: 260-455-3917
MaryJo.Ardington@LFG.com
VIA Email & EDGAR
May 29, 2013
Alberto H. Zapata
Senior Counsel
Office of Insurance Products
Division of Investment Management
Securities and Exchange Commission
Room 8634; Mail Stop 8629
100 F Street, NE
Washington, DC 20549-8629
Re: Lincoln National Variable Annuity Account L
The Lincoln National Life Insurance Company
Initial Registration Statements on Form N-4
Filing Nos.: 333-187072, 333-187071, 333-187070, 333-187069
Dear Mr. Zapata:
This letter is in response to your comments provided to me on May 28, 2013. Attached is the prospectus from Filing No. 333-187072 which has been blacklined to the previously filed version. Identical changes were made to the other three filings.
| 1. | Cover page: 2nd sentence: The word “primarily” was removed since the prospectus will only be used with qualified retirement plans. |
| 2. | Cover page and page 11: The word “contracts” was changed to “contract” throughout the prospectus, where applicable, so that the references are consistent. |
| 3. | Page 18: Surrenders and Withdrawals: The disclosure relating to 403(b) distributions was revised. |
If you have further questions, please call me at 260-455-3917.
Sincerely,
/s/Mary Jo Ardington
Mary Jo Ardington
Associate General Counsel