SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Aug 22, 2006

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Aug. 22, 2006 · CIK: 0000059558 · Accession: 0000000000-06-040671

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File numbers found in text: 001-06028

Date

August 22, 2006

Author

Jim Atkinson

Form

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Company

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 August 22, 2006 Frederick J. Crawford Senior Vice President and Chief Financial Officer Lincoln National Corporation 1500 Market Street, Suite 300 Philadelphia, PA 19102

Re: Lincoln National Corporation Form 10-K for the Fiscal Year Ended December 31, 2005 Filed March 15, 2006 File Number: 001-06028

Dear Mr. Crawford:

We have completed our review of your Form 10-K and have no further comments at this time.

S i n c e r e l y ,

for Jim Atkinson A c c o u n t i n g B r a n c h C h i e f

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Via Facsimile and U.S. Mail
Mail Stop 6010

                                                                                                August 22, 2006

Frederick J. Crawford
Senior Vice President and
Chief Financial Officer
Lincoln National Corporation
1500 Market Street, Suite 300
Philadelphia, PA 19102

Re:   Lincoln National Corporation
Form 10-K for the Fiscal Year Ended December 31, 2005
Filed March 15, 2006
File Number:  001-06028

Dear Mr. Crawford:

 We have completed our review of your Form 10-K and have no further comments
at this time.

        S i n c e r e l y ,

for Jim Atkinson
        A c c o u n t i n g  B r a n c h  C h i e f

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