SEC Company Response from LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Apr 27, 2015
LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: April 27, 2015 · CIK: 0000059558 · Accession: 0000059558-15-000018
AI Filing Summary & Sentiment
Reasoning
Letter
Securities and Exchange Commission Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 26, 2015 File No. 1-06028
Re: Lincoln National Corporation
Dear Mr. Rosenberg:
This letter is in response to your letter of April 24, 2015 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended December 31, 2014. We are in the process of responding to your comments, but are requesting an extension of 10 business days, until May 22, 2015 to respond. Thank you for your consideration of our request.
Sincerely,
/s/ Douglas N. Miller
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CORRESP 1 filename1.htm SEC Comment Letter Response April 27, 2015 Mr. Jim B. Rosenberg Senior Assistant Chief Accountant Securities and Exchange Commission 100 F. Street, N.E. Washington, D.C. 20549 Re: Lincoln National Corporation Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 26, 2015 File No. 1-06028 Dear Mr. Rosenberg: This letter is in response to your letter of April 24, 2015 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended December 31, 2014. We are in the process of responding to your comments, but are requesting an extension of 10 business days, until May 22, 2015 to respond. Thank you for your consideration of our request. Sincerely, /s/ Douglas N. Miller Douglas N. Miller Senior Vice President & Chief Accounting Officer cc: Randal J. Freitag, Executive Vice President and Chief Financial Officer Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates. Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.