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March 1, 2013
VIA EDGAR
Securities and Exchange Commission
Public Reference Room
100 F Street, NE
Washington, DC 20549
Re: | Lincoln National Corporation (“LNC”) Form 10-K for the Year Ended December 31, 2012 (File No. 1-6028) |
Dear Sir or Madam:
On behalf of LNC, we attached for filing LNC’s Form 10-K for the year ended December 31, 2012. As explained in Note 2 to the Consolidated Financial Statements in Part II, Item 8, the financial statements in this report reflect changes in accounting methods from the preceding year, as follows:
1. | Adoption of ASU No. 2011-05 within the Comprehensive Income Topic of the FASB ASC. |
2. | Adoption of ASU No. 2011-04 within the Fair Value Measurements and Disclosures Topic of the FASB ASC. |
3. | Adoption of ASU No. 2010-26 within the Financial Services – Insurance Industry Topic of the FASB ASC. |
4. | Adoption of ASU Nos. 2011-08 and 2012-02 within the Intangibles – Goodwill and Other Topic of the FASB ASC. |
5. | Adoption of ASU No. 2011-03 within the Transfers and Servicing Topic of the FASB ASC. |
If you have any questions regarding the Form 10-K, please feel free to give me a call at 484-583-1430.
Very truly yours,
/s/ Douglas N. Miller
Douglas N. Miller
Senior Vice President and Chief Accounting Officer