SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Dec 24, 2013

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Dec. 24, 2013 · CIK: 0000059558 · Accession: 0000000000-13-069999

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Document Type

Confidence

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File numbers found in text: 001-06028

Date

December 23, 2013

Author

/s/ Jim B. Rosenberg

Form

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Company

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

Letter

December 23, 2013 Via E -mail Mr. Randal J. Freitag Executive Vice President and Chief Financial Officer Lincoln National Corporation 150 N. Radnor Chester Road, Suite A305 Radnor, Pennsylvania 19087

Re: Lincoln National Corporation Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 1, 2013 File No. 001-06028

Dear Mr. Freitag :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respe ct to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certai n that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Jim B. Rosenberg

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December 23, 2013

Via E -mail
Mr. Randal J. Freitag
Executive Vice President  and Chief Financial Officer
Lincoln National Corporation
150 N. Radnor Chester Road, Suite A305
Radnor, Pennsylvania    19087

Re:   Lincoln National Corporation
Form 10 -K for the Fiscal Year Ended December 31, 2012
Filed March 1, 2013
File No. 001-06028

Dear Mr. Freitag :

We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respe ct to the company or the filing  and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certai n that the filing  include s the
information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,

        /s/ Jim B. Rosenberg

 Jim B. Rosenberg
Senior Assistant Chief Accountant

SecProbe.io