SEC Company Response from LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Mar 8, 2010

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: March 8, 2010 · CIK: 0000059558 · Accession: 0000059558-10-000084

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 30, 2009

Author

/s/Douglas N. Miller

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 February 23, 2010 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-Q for the quarters ended June 30, 2009 and September 30, 2009. We are in the process of responding to your comments, but are requesting an extension until March 23, 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

March 8,
2010

    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 February 23, 2010 concerning Lincoln
National Corporation’s (“LNC” or the “Company”) Form 10-Q for the quarters ended
June 30, 2009 and September 30, 2009.  We are in the process of
responding to your comments, but are requesting an extension until March 23,
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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