SEC Company Response from LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558) (LNC) — Apr 29, 2009

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: April 29, 2009 · CIK: 0000059558 · Accession: 0000950159-09-001141

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Referenced dates: April 21, 2009

Date

April 29, 2009

Author

/s/ Douglas N.

Form

CORRESP

Company

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

Letter

Securities and Exchange Commission Lincoln National Corporation Form 10-K for the Fiscal Year Ended December 31, 2008 Filed February 27, 2009 File Number 1-06028

Dear Mr. Rosenberg:

This letter is in response to the letter from the staff of the Division of Corporation Finance (the “Staff”), dated April 21, 2009, concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended December 31, 2008. We are in the process of responding to your comments, but are requesting an additional ten business days to respond. We are in process of completing our Form 10-Q for the quarter ended March 31, 2009 and may include additional disclosure in that filing to address some of the Staff’s comments. In our response, we would expect to refer to those disclosures. Thank you for your consideration of our request.

If you have any questions regarding this request, please feel free to call me at the above listed number.

Sincerely,
/s/ Douglas N.
Miller

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CORRESP
1
filename1.htm

    lincolncorresp.htm

      Lincoln
National Corporation

      150 N.
Radnor-Chester Road

      Radnor,
PA  19087

      phone
484-583-1430

    April 29,
2009

    Mr. Jim
B. Rosenberg

    Senior
Assistant Chief Accountant

    Securities
and Exchange Commission

    100 F.
Street, N.E.

    Washington,
D.C. 20549

    Mail Stop
6010

              Re:

              Lincoln
      National Corporation

              Form
      10-K for the Fiscal Year Ended December 31, 2008

              Filed
      February 27, 2009

              File
      Number 1-06028

    Dear Mr.
Rosenberg:

    This
letter is in response to the letter from the staff of the Division of
Corporation Finance (the “Staff”), dated April 21, 2009, concerning Lincoln
National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended
December 31, 2008.  We are in the process of responding to your
comments, but are requesting an additional ten business days to
respond.  We are in process of completing our Form 10-Q for the
quarter ended March 31, 2009 and may include additional disclosure in that
filing to address some of the Staff’s comments.  In our response, we
would expect to refer to those disclosures.  Thank you for your
consideration of our request.

    If you
have any questions regarding this request, please feel free to call me at
the above
listed number.

    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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