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      Law Department

      The Lincoln National Life Insurance Company

      350 Church Street

      Hartford, CT 06103

      Carolyn Augur

      Assistant Vice President

      and Senior Counsel

      Phone: 860-466-1111

      Carolyn.Augur@LFG.com

      VIA Email & EDGAR

      November 30, 2023

      Alberto Zapata

      U.S. Securities and Exchange Commission

      Division of Investment Management

      Disclosure Review and Accounting Office

      100 F Street, NE

      Washington, DC 20549

      Re:            The Lincoln National Life Insurance Company

      Lincoln National Variable Annuity Account H

      File No. 333-170695

      Post-Effective Amendments No. 49 and 51

      Dear Mr. Zapata:

      This letter provides our response to comments received by telephone on November 28, 2023, regarding the above-referenced filing. The attached blacklined
        supplement reflects the changes we have made to address your comments.

                1.

                Introductory Paragraph:  Delete the following
                  sentence: This supplement is for informational purposes and requires no action on your part.

      Response: The sentence has been deleted.

                2.

                Overview:

                a.

                Provide more explanation as to what the current fees are and what the new rate will be, a general summary of why the increase is
                  being implemented.

                b.

                This structure of the second sentence of this paragraph is confusing. Items a and b refer to a point in time, while item c is a
                  conditional statement. The items are not in parallel. Please tighten up the language.

                c.

                Please clarify which universe of contract holders will be impacted by the fee increase.  Do any dates apply to purchases of the 4LATER® Advantage (Managed Risk) rider?

      Response:

                a.

                Additional clarification has been added. Fees are increased, generally, to offset additional costs to provide the guarantees.

                b.

                The sentence has been restructured.

                c.

                Clarification has been added that the fee increase applies to all 4LATER® Advantage (Managed Risk) riders.

                3.

                Please provide clarification, in the front of the section headings, as to whether the sections replace those in the prospectus.

      Response: Additional clarification
        has been added.

                4.

                Fee Tables: Please clarify if the footnotes
                  contained in this supplement will replace the footnotes in the underlying prospectus. For example, does footnote ** replace footnote 10 in the underlying prospectus?

      Response: Clarification has been
        added that the footnotes in the supplement replace the footnotes in the prospectus.

                5.

                Appendix

                a.

                Please clarify which appendix is being referenced.

                b.

                Please clarify if the footnote contained in this supplement will replace the footnote in the underlying prospectus.

                c.

                Please clarify which universe of contract holders will be impacted by the fee increase.

      Response:

                a.

                We have added clarification as to which appendix is referenced.

                b.

                Clarification has been added that the footnotes in the supplement replace the footnotes in the prospectus.

                c.

                Clarification has been added that the fee increase applies to all 4LATER® Advantage (Managed Risk) riders.

                6.

                The paragraph following the final fee chart includes information on how the contract holder can opt out of a fee increase. Please
                  move these opt out instructions to the Overview section of the supplement.

      Response: These instructions have
        been repeated earlier in the supplement.

                7.

                Initial Summary Prospectus (ISP): Please
                  confirm that the information contained in the supplement does not impact the ISP.

      Response: The information in the
        supplement does not apply to new purchases of the contract, so the ISP is not impacted.

      Pursuant to Rule 461, we intend to file a request for an accelerated effective date of December 14, 2023, for Post-Effective Amendment No.
        51.

      We sincerely appreciate your attention to this filing, and your review and comments. Please call me at 860-466-1111 with any questions or additional comments.

      Sincerely,

      Carolyn Augur

    THE LINCOLN NATIONAL LIFE INSURANCE COMPANY

    Lincoln National Variable Annuity Account H

    American Legacy® Signature

    Prospectus Supplement dated December 14, 2023 to the Prospectus dated May 1, 2023

     This supplement to the prospectus for your individual variable annuity contract discusses an increase
        to the fee rate for certain riders offered under your contract. All other provisions in your prospectus remain unchanged.

    OVERVIEW

     For Lincoln Lifetime IncomeSM Advantage 2.0 (Managed Risk) riders elected prior to May 21, 2018, and
          for all 4LATER® Advantage (Managed Risk) riders, the current initial annual charge will be increased from 1.05% to
          1.25% (single life option) and from 1.25% to 1.50% (joint life option). . The fee increase will be effective beginning February
          20, 2024, and will only be applicable if:  (a) the Protected Income Base increases as a result of an Enhancement after the tenth
          Benefit Year anniversary; or (b) upon the earlier of (1) the next Account Value Step-up of the Protected income Base or (2) the next Benefit Year anniversary if cumulative Purchase
        Payments received after the first Benefit Year anniversary equal or exceed $100,000 .

              •

              Lincoln Lifetime IncomeSM Advantage 2.0
                (Managed Risk) riders elected prior to May 21, 2018;

              •

              4LATER® Advantage (Managed Risk).

     You may be able to opt out of the event that causes the fee increase by contacting us in writing or by telephone. See
        the discussion at the end of this supplement.

     DESCRIPTION OF CHANGES

     The following discussion describes changes that are incorporated into the specified sections of your
        prospectus.

    Fee Tables – Annual Contract Expenses. The entries for Lincoln Lifetime IncomeSM Advantage 2.0 (Managed Risk) riders elected prior to May 21, 2018 and 4LATER® Advantage (Managed Risk), along with the accompanying footnotes,   are deleted and replaced with the following entries and footnotes:

            Single Life

            Joint Life

            Lincoln Lifetime IncomeSM
              Advantage 2.0 (Managed Risk) riders elected prior to May 21, 2018*

            Guaranteed Maximum Annual Charge ………………………………

            2.00%

            2.00%

               Current Initial Annual Charge………………………………………….

            1.25%

            1.50%

            4LATER® Advantage (Managed
              Risk)**

            Guaranteed Maximum Annual Charge ………………………………

            2.00%

            2.00%

               Current Initial Annual Charge………………………………………….

            1.25%

            1.50%

    *As an annualized percentage of the Protected Income Base, as increased for subsequent Purchase Payments, Account Value Step-ups and
      Enhancements, and decreased by Excess Withdrawals. This fee is deducted from the Contract Value proportionately on a quarterly basis. This same fee applies when transitioning to the appropriate version of i4LIFE® Advantage Guaranteed Income Benefit.

    **As an annualized percentage of the Protected Income Base, as increased for subsequent Purchase Payments, Account Value Step-ups and
      Enhancements, and decreased by withdrawals. This fee is deducted from the Contract Value proportionately on a quarterly basis. This same fee applies when transitioning to the appropriate version of i4LIFE® Advantage Guaranteed Income Benefit.

     Appendix D – Charges
          and Deductions for Discontinued Living Benefit Riders. Beginning February 20, 2024, the current initial annual charge for all 4LATER® Advantage (Managed Risk) riders will be increased upon an event described above. As such, the entry for 4LATER® Advantage (Managed Risk) on the fee table, along with the accompanying footnote, are deleted and replaced with the following entry and footnote:

            Current annual

            fee rate

            Guaranteed Maximum Annual Fee Rate

            Single Life

            Joint Life

            Single Life

            Joint Life

            4LATER® Advantage (Managed Risk)*

            1.25%

            1.50%

            2.00%

            2.00%

     *Beginning February 20, 2024, the current
        annual fee rate for the 4LATER® Advantage (Managed Risk) rider increased from 1.05% to 1.25% (single life option); 1.25% to 1.50% (joint life option) if (a) the Protected Income Base increases as a result of an Enhancement after the tenth Benefit Year anniversary; or (b) the earlier of (1)
        the next Account Value Step-up of the Protected income Base or (2) the next Benefit Year anniversary if cumulative Purchase Payments received after the first Benefit Year anniversary equal
        or exceed $100,000.

    If your fee rate is increased, you may opt out of the event that causes the increase by giving us
      notice within 30 days after the Benefit Year anniversary if you do not want your rate to change. If you opt out, the value of any benefits received will return to the value they were immediately prior to the fee increase, adjusted for additional
      Purchase Payments or Excess Withdrawals (or all withdrawals under 4LATER® Advantage (Managed Risk). This opt-out will only apply for this particular fee increase and is not available if additional Purchase Payments
      would cause your fee to increase. You will need to notify us each time the fee rate increases if you want to opt out of subsequent events. To opt out, you may contact us in writing or by telephone (if you have proper authorization for telephone
      transactions in place). See Charges and Other Deductions – Protected Lifetime Income Fee for complete details about Lincoln Lifetime IncomeSM Advantage 2.0 (Managed Risk). See the Charges, Fees and Deductions for Discontinued Living Benefit Riders section in an appendix to your
        prospectus for complete details about 4LATER® Advantage (Managed Risk).

    Please note that your contract may not offer every rider discussed in this supplement. This fee increase does not apply to any contracts sold in the state of New York. Complete details about these riders may be found in the prospectus.

    Please keep this supplement for future reference.