CORRESP Filing
LINCOLN NATIONAL CORP
Date: Feb. 25, 2026 · CIK: 0000059558 · Accession: 0001193125-26-070573
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293625
Letter
Re: Lincoln National Corporation Registration Statement on Form S-4 Filed on February 20, 2026 File No. 333-293625 Dear Sir/Madam: Lincoln National Corporation, an Indiana corporation (the “ Company ”), hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-293625), filed by the Company with the United States Securities and Exchange Commission on February 20, 2026 (the “ Registration Statement ”), to 4:00 p.m., Eastern time, on Friday, February 27, 2026, or as soon thereafter as practicable. There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. Please contact Nicholas G. Demmo of Wachtell, Lipton, Rosen & Katz, special counsel to the Company, at (212) 403-1381 or NGDemmo@wlrk.com as soon as the Registration Statement has been declared effective, or if you have any questions or concerns regarding this matter. [ Signature page follows ]
February 25, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549
LINCOLN NATIONAL CORPORATION
By:
/s/ Christopher Neczypor
Name:
Christopher Neczypor
Title:
Executive Vice President and Chief Financial Officer
cc: Nicholas G. Demmo Wachtell, Lipton, Rosen & Katz
Show Raw Text
CORRESP 1 filename1.htm CORRESP February 25, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Lincoln National Corporation Registration Statement on Form S-4 Filed on February 20, 2026 File No. 333-293625 Dear Sir/Madam: Lincoln National Corporation, an Indiana corporation (the “ Company ”), hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-293625), filed by the Company with the United States Securities and Exchange Commission on February 20, 2026 (the “ Registration Statement ”), to 4:00 p.m., Eastern time, on Friday, February 27, 2026, or as soon thereafter as practicable. There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith. Please contact Nicholas G. Demmo of Wachtell, Lipton, Rosen & Katz, special counsel to the Company, at (212) 403-1381 or NGDemmo@wlrk.com as soon as the Registration Statement has been declared effective, or if you have any questions or concerns regarding this matter. [ Signature page follows ] LINCOLN NATIONAL CORPORATION By: /s/ Christopher Neczypor Name: Christopher Neczypor Title: Executive Vice President and Chief Financial Officer cc: Nicholas G. Demmo Wachtell, Lipton, Rosen & Katz