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Correspondence 0000726865-24-000796 from LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R (CIK 0001051932)

LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R (CIK 0001051932)
Date: Dec. 4, 2024 · CIK: 0001051932 · Accession: 0000726865-24-000796

AI Filing Summary & Sentiment

File numbers found in text: 333-281743, 811-08579

Date
December 4, 2024
Author
/s/Brittany S. Speas
Form
CORRESP
Company
LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R (CIK 0001051932)

Letter

VIA EDGAR Division of Investment Management Securities and Exchange Commission The Lincoln National Life Insurance Company File No: 333-281743; 811-08579; CIK: 0001051932 Initial Registration Statement, Form N-6 Lincoln AssetEdge® SVUL/Lincoln AssetEdge® SVUL-No Indexed Accounts

Dear Mr. Zapata:

This letter is in response to the comments received by telephone December 4, 2024. The specific page of the prospectus for Lincoln AssetEdge® SVUL is blacklined to reflect the change requested.

1.

General comment – Please clarify supplementally whether there are any guarantees or support agreements with third parties to support any policy features or benefits, or whether the Company will be solely responsible for any benefits or features associated with the Policies issued by the Separate Account.

Response: There are no guarantees or support agreements with third parties to support any of the Company’s obligations under the policy.

2.

Important Information You Should Consider About the Policy (Investments) pg. 8 – Please indicate where the third bullet point can be found within the prospectus and ensure it is hyperlinked.

Response: We have revised accordingly.

Corresponding changes will be applied to the Lincoln AssetEdge® SVUL-No Indexed Accounts and the ISP of the registration statement, as applicable.

Thank you for your attention to this filing, and your review and comments. Please call me at the number provided above with any questions or additional comments.

Sincerely,
/s/Brittany S. Speas

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CORRESP
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    Brittany S. Speas

    Counsel

    The Lincoln National Life Insurance Company

    100 N. Greene Street

    Greensboro, North Carolina 27401

    Telephone: (743) 867-0064

    Brittany.speas@lfg.com

    VIA EDGAR

    December 4, 2024

    Mr. Alberto Zapata

    Senior Counsel

    Disclosure Review and Account Office

    Division of Investment Management

    Securities and Exchange Commission

    Room 8634; Mail Stop 8629

    100 F Street, N. E.

    Washington, DC 20549-0506

    Re: Lincoln Life Flexible Premium Variable Life Account R

          The Lincoln National Life Insurance Company

    File No: 333-281743; 811-08579; CIK: 0001051932

          Initial Registration Statement, Form N-6

          Lincoln AssetEdge® SVUL/Lincoln AssetEdge® SVUL-No Indexed Accounts

    Dear Mr. Zapata:

    This letter is in response to the comments received by telephone December 4, 2024.  The specific page of the prospectus for Lincoln AssetEdge® SVUL is blacklined to reflect the change requested.

              1.

              General comment –   Please clarify
                supplementally whether there are any guarantees or support agreements with third parties to support any policy features or benefits, or whether the Company will be solely responsible for any benefits or features associated with the Policies
                issued by the Separate Account.

    Response:    There are no
      guarantees or support agreements with third parties to support any of the Company’s obligations under the policy.

              2.

              Important Information You Should Consider About
                    the Policy (Investments) pg. 8 –   Please indicate where the third bullet point can be found within the prospectus and ensure it is hyperlinked.

    Response:    We have revised
      accordingly.

    Corresponding changes will be applied to the Lincoln AssetEdge®  SVUL-No Indexed Accounts and the ISP of the
      registration statement, as applicable.

    Thank you for your attention to this filing, and your review and comments. Please call me at the number provided above with any questions or additional
      comments.

    Sincerely,

    /s/Brittany S. Speas

    Brittany S. Speas