Llany Separate Account S For Flexible Premium Variable Life Insurance EFFECT Notice of effectiveness

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	April 2, 2007 4:08 P.M.

Form:

N-6

CIK:

0001081039

Company Name:

LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE

File Number:

333-141769

REFERENCED SERIES/CLASSES (CONTRACTS)

Series ID
	Class/Contract	Name
S000002054		LLANY SEPARATE ACCOUNT S FOR FLEXIBLE PREMIUM VARIABLE LIFE INSURANCE
	C000049436	Lincoln Corporate Variable 5 Elite Series