SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Apr 1, 2010

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: April 1, 2010 · CIK: 0000059558 · Accession: 0000000000-10-017929

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 31, 2010

Author

Jim Rosenberg

Form

UPLOAD

Company

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

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 March 31, 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 10-Q for the Quarter Ended June 30, 2009 Form 10-Q for the Quarter Ended September 30, 2009 File No. 1-06028 Dear Mr. Crawford:

We have completed our review of your Form 10-Q for the quarters ended June 30, 2009 and September 30, 2009 and have no further comments at this time. S i n c e r e l y , J i m R o s e n b e r g Senior Assistant Chief Accountant

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                      March 31, 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 10-Q for the Quarter Ended June 30, 2009
Form 10-Q for the Quarter Ended September 30, 2009  File No. 1-06028
 Dear Mr. Crawford:

We have completed our review of your  Form 10-Q for the quarters ended
June 30, 2009 and September 30, 2009 and have no further comments at this time.
        S i n c e r e l y ,            J i m  R o s e n b e r g         Senior Assistant Chief Accountant

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