SEC Company Response from LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Oct 13, 2009

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Oct. 13, 2009 · CIK: 0000059558 · Accession: 0000059558-09-000131

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Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

Oct. 13, 2009

Author

/s/Douglas

Form

CORRESP

Company

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

Letter

Securities and Exchange Commission Form 10-Q for the Quarter Ended June 30, 2009 Form 8-K filed July 10, Form 8-K filed August 19, File No. 1-06028

Dear Mr. Rosenberg:

This letter is in response to the staff of the Division of Corporation Finance’s (the “Staff”) letter of October 1, 2009 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-Q for the Quarter ended June 30, 2009, Form 8-K filed July 10, 2009 and Form 8-K filed August 19, 2009. We are in the process of responding to your comments, but are requesting an additional ten business days to respond. We are in the process of preparing our Form 10-Q for the period ended September 30, 2009 and may include additional disclosure in that filing to address some of your comments. In our response, we would expect to refer to those disclosures. Thank you for your consideration of our request.

Sincerely,
/s/Douglas
N. Miller

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CORRESP
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      Lincoln
National Corporation

      150 N.
Radnor-Chester Road

      Radnor,
PA  19087

      phone
484-583-1430

    October
13, 2009

    Mr. Jim
Rosenberg

    Senior
Assistant Chief Accountant

    Securities
and Exchange Commission

    100 F.
Street, N.E.

    Washington,
D.C. 20549

Re:     Lincoln National Corporation

    Form 10-Q for the Quarter Ended June
30, 2009

    Form 8-K filed July 10,
2009

    Form 8-K filed August 19,
2009

    File No. 1-06028

    Dear Mr.
Rosenberg:

    This
letter is in response to the staff of the Division of Corporation Finance’s (the
“Staff”) letter of October 1, 2009 concerning Lincoln National Corporation’s
(“LNC” or the “Company”) Form 10-Q for the Quarter ended June 30, 2009, Form 8-K
filed July 10, 2009 and Form 8-K filed August 19, 2009. We are in the process of
responding to your comments, but are requesting an additional ten business days
to respond.  We are in the process of  preparing our Form
10-Q for the period ended September 30, 2009 and may include additional
disclosure in that filing to address some of your comments.  In our
response, we would expect to refer to those disclosures.  Thank you
for your consideration of our request.

    Sincerely,

    /s/Douglas
N. Miller

    Douglas
N. Miller

    Vice
President & Chief Accounting Officer

    cc:
Frederick J. Crawford, Executive Vice President and Chief Financial
Officer

            Lincoln
Financial Group is the marketing name for Lincoln National Corporation and its
affiliates.

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