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SEC Comment Letter 0000000000-25-007843 to LINCOLN NATIONAL LIFE INSURANCE CO /IN/ (CIK 0000726865)

LINCOLN NATIONAL LIFE INSURANCE CO /IN/ (CIK 0000726865)
Date: July 25, 2025 · CIK: 0000726865 · Accession: 0000000000-25-007843

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File numbers found in text: 000-55871

Date
July 25, 2025
Author
Finance
Form
UPLOAD
Company
LINCOLN NATIONAL LIFE INSURANCE CO /IN/ (CIK 0000726865)

Letter

Re: The Lincoln National Life Insurance Company Form 10-K for the Fiscal Year Ended December 31, 2024 File No. 000-55871 Dear Christopher Neczypor:

July 25, 2025

Christopher Neczypor Executive Vice President and Chief Financial Officer The Lincoln National Life Insurance Company 1301 South Harrison Street Fort Wayne, IN 46802

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of Corporation
Finance
Office of Finance
cc: Nancy Smith

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 25, 2025

Christopher Neczypor
Executive Vice President and Chief Financial Officer
The Lincoln National Life Insurance Company
1301 South Harrison Street
Fort Wayne, IN 46802

 Re: The Lincoln National Life Insurance Company
 Form 10-K for the Fiscal Year Ended December 31, 2024
 File No. 000-55871
Dear Christopher Neczypor:

 We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.

 Sincerely,

 Division of Corporation
Finance
 Office of Finance
cc: Nancy Smith
</TEXT>
</DOCUMENT>