SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Jun 7, 2011
LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: June 7, 2011 · CIK: 0000059558 · Accession: 0000000000-11-034862
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-06028
Letter
June 6, 2011 Randal J. Freitag 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 Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-06028
Dear Mr. Freitag: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
Melissa N. Rocha Accounting Branch Chief
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June 6, 2011 Randal J. Freitag 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 Fiscal Year Ended December 31, 2010 Filed February 25, 2011 File No. 001-06028 Dear Mr. Freitag: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Melissa N. Rocha Accounting Branch Chief