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                                                                  LAW DEPARTMENT
                                     THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
                                                               ONE GRANITE PLACE
                                                               CONCORD, NH 03301

                                                              RONALD R. BESSETTE
                                                                  SENIOR COUNSEL
                                                             Phone: 603-229-6140
                                                         Ronald.Bessette@LFG.com


December 2, 2008

U.S. Securities and Exchange Commission 100 F Street, NE Washington DC 20549

Re:      The Lincoln National Life Insurance Company
         Lincoln Life Variable Annuity Account N (File No. 811-08517)
         CIK No. 0001048606
         Lincoln ChoicePlus Assurance (L Share) (File No. 333-61554)
         SEC Accession No. 0000726865-08-000832
         Request for Withdrawal of Post-Effective Amendment No. 27
         Pursuant to Rule 477

Ladies and Gentlemen:

Pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the "1933
Act"), The Lincoln National Life Insurance Company (the "Company") and Lincoln
Life Variable Annuity Account N (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 Occtober 24, 2008 (the "Amendment").

The Amendment has not yet become effective, but was to become effective on
December 23, 2008. 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.

If you have any questions regarding this matter, please contact the undersigned
at (603) 229-6140.

Sincerely,

/s/ Ronald R. Bessette

Ronald R. Bessette
Senior Counsel