SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Jun 24, 2010
LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: June 24, 2010 · CIK: 0000059558 · Accession: 0000000000-10-035675
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File numbers found in text: 001-06028
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June 24, 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 March 31, 2010 File No. 001-06028 Dear Mr. Crawford: We have completed our review of your f iling and do not have any further comments at this time. Sincerely, Gus Rodriguez Accounting Branch Chief