SEC Company Response from LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Dec 11, 2009

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: Dec. 11, 2009 · CIK: 0000059558 · Accession: 0000059558-09-000167

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

Dec. 11, 2009

Author

/s/ Douglas N.

Form

CORRESP

Company

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

Letter

Securities and Exchange Commission Re: Lincoln National Corporation Form 10-Q for the Quarter Ended June 30, 2009 Form 10-Q for the Quarter Ended September 30, 2009 File Number 1-06028

Dear Mr. Rosenberg:

This letter is in response to your letter of December 4, 2009 concerning Lincoln National Corporation’s Form 10-Q for the quarters ended June 30, 2009 and September 30, 2009. In order to fully respond to your comments, we expect to schedule time with you to walk through your comments. Accordingly, we are in the process of responding to your comments, but are requesting an extension until January 15, 2010 to respond.

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

    December
11, 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 10-Q for the Quarter Ended
September 30, 2009

    File Number 1-06028

    Dear Mr.
Rosenberg:

    This
letter is in response to your letter of December 4, 2009 concerning Lincoln
National Corporation’s Form 10-Q for the quarters ended June 30, 2009 and
September 30, 2009.  In order to fully respond to your comments, we
expect to schedule time with you to walk through your
comments.  Accordingly, we are in the process of responding to your
comments, but are requesting an extension until January 15, 2010 to
respond.

    Sincerely,

    /s/ Douglas N.
Miller

    Douglas
N. Miller

    Vice
President & Chief Accounting Officer

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

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