SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Jun 17, 2015

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: June 17, 2015 · CIK: 0000059558 · Accession: 0000000000-15-032140

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 17, 2015

Author

/s/ Sharon M. Blume

Form

UPLOAD

Company

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

Letter

June 17, 2015 Via E -mail Mr. Douglas N. Miller Senior Vice President and Chief Accounting 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 , 2014 Filed February 2 6, 2015 File No. 1-06028

Dear Mr. Miller :

We have completed our review of your filing. We remind you that our comments or changes to disclosu re in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny 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 certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Sharon M. Blume

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June 17, 2015

Via E -mail
Mr. Douglas N. Miller
Senior  Vice President and Chief Accounting  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 , 2014
Filed February 2 6, 2015
 File No. 1-06028

Dear Mr. Miller :

 We have completed our review of your filing.  We remind you that our comments  or
changes to disclosu re in response to our comments  do not foreclose the Commission from taking
any action with respect to the company or the filing  and the compa ny 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 certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Sharon M. Blume

Sharon M. Blume
Accounting Branch Chief

SecProbe.io