SEC Comment Letter for LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Feb 25, 2026
LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Feb. 25, 2026 · CIK: 0000059558 · Accession: 0000000000-26-001920
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293625
Letter
February 25, 2026 Ellen G. Cooper Chief Executive Officer Lincoln National Corporation 150 N. Radnor-Chester Road Radnor, PA 19087 Re:Lincoln National Corporation Registration Statement on Form S-4 Filed February 20, 2026 File No. 333-293625 Dear Ellen G. Cooper: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Aisha Adegbuyi at 202-551-8754 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Nick Demmo, Esq.
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February 25, 2026
Ellen G. Cooper
Chief Executive Officer
Lincoln National Corporation
150 N. Radnor-Chester Road
Radnor, PA 19087
Re:Lincoln National Corporation
Registration Statement on Form S-4
Filed February 20, 2026
File No. 333-293625
Dear Ellen G. Cooper:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Aisha Adegbuyi at 202-551-8754 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Nick Demmo, Esq.