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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, 2014 (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, 2014. 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. 2011-06 within the Other Expenses Topic of the FASB ASC. |
2. | Adoption of ASU No. 2013-08 within the Financial Services – Investment Companies Topic of the FASB ASC. |
3. | Adoption of ASU No. 2013-11 within the Income Taxes Topic of the FASB ASC. |
4. | Adoption of ASU No. 2014-08 within the Presentation of Financial Statements and Plant, Property, and Equipment Topics 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