SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Aug 18, 2010

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Aug. 18, 2010 · CIK: 0000059558 · Accession: 0000000000-10-047373

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 18, 2010

Author

Jeffrey Riedler

Form

UPLOAD

Company

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

Letter

August 18, 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-K for the Year Ended December 31, 2009 Filed February 25, 2010 File No. 1-06028 Dear Mr. Crawford: We have completed our review of your fili ng and do not have any further comments at this time. Sincerely, Jeffrey Riedler Assistant Director

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August 18, 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-K for the Year Ended December 31, 2009
Filed February 25, 2010 File No. 1-06028
 Dear Mr. Crawford:
We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,
   Jeffrey Riedler
Assistant Director

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