SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Nov 20, 2009

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Nov. 20, 2009 · CIK: 0000059558 · Accession: 0000000000-09-065847

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 6, 2009

Author

Jeffrey Riedler

Form

UPLOAD

Company

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

Letter

Re: Lincoln National Corporation Form 8-K filed August 19, 2009 File No. 1-06028 Dear Mr. Crawford: We have completed our review of your above-referenced Form 8-K and have no further comments at this time. Sincerely,

Via Facsimile and U.S. Mail Mail Stop 4720 November 6, 2009 Frederick J. Crawford Executive Vice President and CFO Lincoln National Corporation 150 N. Radnor Chester Road Suite A305 Radnor, PA 19087

J e f f r e y R i e d l e r A s s i s t a n t D i r e c t o r

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Via Facsimile and U.S. Mail Mail Stop 4720
November 6, 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 8-K filed August 19, 2009 File No. 1-06028
 Dear Mr. Crawford:
We have completed our review of your above-referenced Form 8-K and have no
further comments at this time.
Sincerely,

       J e f f r e y  R i e d l e r         A s s i s t a n t  D i r e c t o r

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