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

LINCOLN NATIONAL CORP (LNC, LNC-PD) (CIK 0000059558)
Date: July 13, 2009 · CIK: 0000059558 · Accession: 0000950159-09-001627

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2008

Author

/s/ Douglas N. Miller

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 your letter of June 30, 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 the process of preparing our Form 10-Q for the period ended June 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
1
filename1.htm

    corresp.htm

      Lincoln
National Corporation

      150 N.
Radnor-Chester Road

      Radnor,
PA  19087

      phone
484-583-1430

    July 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-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 your letter of June 30, 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 the process of  preparing our Form 10-Q
for the period ended June 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

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