SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Mar 8, 2010

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: March 8, 2010 · CIK: 0000059558 · Accession: 0000000000-10-012744

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 8, 2010

Author

Jeffrey Riedler

Form

UPLOAD

Company

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

Letter

Re: Lincoln National Corporation Form 8-K filed January 7, 2010 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 March 8, 2010 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
March 8, 2010
  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 January 7, 2010 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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