Lincoln New York Account N For Variable Annuities CORRESP Correspondence with SEC

The Lincoln National Life Insurance Company

1300 South Clinton Street

Fort Wayne, IN 46802

VIA EDGAR

April 21, 2011

Securities and Exchange Commission

Division of Investment Management

Office of Insurance Products

100 F Street, N.E.

Washington, D.C.   20549-8629

RE:    Tandy Representations – Lincoln Life & Annuity Company of New York and

Lincoln New York Account N for Variable Annuities (File Nos. 333-171096; 811-09763)

Pre-Effective Amendment No. 1

Dear Ms. Sazzman:

In regards to the referenced filing, Lincoln Life & Annuity Company of New York and Lincoln New York Account N for Variable Annuities (together “Lincoln”) represent the following:

·   Lincoln is responsible for the adequacy and accuracy of the disclosure in the filing;

·   The action of the Commission or the Staff in declaring this filing effective does not foreclose the Commission from taking any action with respect to the filing; and

·   Lincoln may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

Mary Jo Ardington

Associate General Counsel