Lincoln New York Account N For Variable Annuities
Filed: 20 Nov 12, 12:00am
Law Department
The Lincoln National Life Insurance Company
350 Church Street
Hartford, Connecticut
Scott C. Durocher
Counsel
Phone: 860-466-1222
Scott.Durocher@LFG.com
November 20, 2012
U.S. Securities and Exchange Commission
100 F Street, NE
Washington DC 20549
Re: Lincoln Life & Annuity Company of New York
Lincoln New York Account N for Variable Annuities (File No. 811-09763)
CIK No. 0001093278
Lincoln InvestmentSolutionsSM Variable Annuity (File No. 333-175691)
SEC Accession No. 0000726865-12-000922
Request for Withdrawal of Post-Effective Amendment No. 4 Pursuant to Rule 477
Dear Sir or Madam:
Pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the “1933 Act”), Lincoln Life & Annuity Company of New York (the “Company”) and Lincoln New York Account N for Variable Annuities (the “Separate Account”) hereby request the withdrawal of the above-referenced post-effective amendment to their registration statement on Form N-4, filed with the Securities and Exchange Commission on October 17, 2012 (the “Amendment”).
The Amendment has not yet become effective, but was to become effective on December 16, 2012. No securities were sold in connection with the Amendment. Therefore, the Company and the Separate Account respectfully request that an order be issued granting their request for withdrawal of the Amendment as soon as is practicable.
The information that was filed in the Amendment will be re-filed at a later date.
If you have any questions regarding this matter, please contact the undersigned at (860) 466-1222.
Sincerely,
Scott C. Durocher
Counsel