SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Oct 7, 2009

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Oct. 7, 2009 · CIK: 0000059558 · Accession: 0000000000-09-056562

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 17, 2009

Author

Gus Rodriguez

Form

UPLOAD

Company

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

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 September 17, 2009 Frederick J. Crawford Executive Vice President and CFO Lincoln National Corporation 150 N. Radnor Chester Road Suite A305 Radnor, PA 19087 Re: Lincoln National Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 File No. 1-06028

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 , G u s R o d r i g u e z 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                                                                                                   September 17, 2009   Frederick J. Crawford Executive Vice President and CFO Lincoln National Corporation 150 N. Radnor Chester Road Suite A305 Radnor, PA 19087
Re:      Lincoln National Corporation
Form 10-K for the Fiscal Year Ended December 31, 2008
 File No. 1-06028

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 ,
           G u s  R o d r i g u e z          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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