Lincoln New York Account N For Variable Annuities
Filed: 21 Apr 11, 12:00am
VIA EDGAR
April 21, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Lincoln New York Account N for Variable Annuities
and Lincoln Life & Annuity Company of New York
Lincoln ChoicePlusSM Signature
File Nos. 811-09763; 333-171096
Ladies and Gentlemen:
Lincoln Life & Annuity Company of New York filed the initial above-referenced Form N-4 Registration Statement on December 10, 2010. Pursuant to Rule 461 under the Securities Act of 1933, The Lincoln National Life Insurance Company, in its capacity as Depositor for the Registrant, respectfully requests that the effective date of the Registration Statement be accelerated and that the Registration Statement be declared effective on April 29, 2011, or as soon as possible thereafter.
Sincerely,
/s/ Delson R. Campbell
Delson R. Campbell
Assistant Vice President
VIA EDGAR
April 21, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Lincoln New York Account N for Variable Annuities
and Lincoln Life & Annuity Company of New York
Lincoln ChoicePlusSM Signature
File Nos. 811-09763; 333-171096
Ladies and Gentlemen:
Lincoln Life & Annuity Company of New York filed the initial above-referenced Form N-4 Registration Statement on December 10, 2010. Pursuant to Rule 461 under the Securities Act of 1933, Lincoln Financial Distributors Inc., the principal underwriter for the Registrant, respectfully requests that the effective date of the Registration Statement be accelerated and that the Registration Statement be declared effective on April 29, 2011, or as soon as possible thereafter.
Sincerely,
/s/ Thomas P. O'Neill
Thomas P. O’Neill
Vice President & Director
Chief Operating Officer