SEC Company Response from LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR (CIK 0001055225) — Sep 8, 2005

LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR (CIK 0001055225)
Date: Sept. 8, 2005 · CIK: 0001055225 · Accession: 0000726865-05-000198

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AI Filing Summary & Sentiment

File numbers found in text: 333-125993, 811-08651

Date

September 8, 2005

Author

/s/ Lawrence A. Samplatsky

Form

CORRESP

Company

LLANY SEPARATE ACCOUNT R FOR FLEXIBLE PREM VARI LIFE INSUR (CIK 0001055225)

Letter

VIA EDGAR September 8, 2005 U. S. Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549-0506

Re: File Nos. 333-125993 and 811-08651 CIK no. 0001055225 Accession no. 0001193125-05-179107 LLANY Separate Account R for Flexible Premium Variable Life Insurance Lincoln Life & Annuity Company of New York

Dear Sir or Madam:

Please be advised that the above-referenced filing submitted on September 1, 2005, under form type 485APOS should have been submitted under form type N-6/A.

We respectfully request that you take the appropriate steps necessary to correct the error.

Please contact me at (860) 466-2374 with any questions regarding this request. Thank you for your assistance.

Sincerely,
/s/ Lawrence A. Samplatsky

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                                       [LINCOLN LIFE LETTERHEAD]

The Lincoln National Life Insurance Company
350 Church Street, MLW-1
Hartford, Connecticut 06103-1106
Telephone: (860) 466-2374
Facsimile:  (860) 466-1778

VIA EDGAR

September 8, 2005

U. S. Securities and Exchange Commission 450 Fifth Street, NW
Washington, DC 20549-0506

Re:      File Nos. 333-125993 and 811-08651
         CIK no. 0001055225
         Accession no. 0001193125-05-179107
         LLANY Separate Account R for Flexible Premium Variable Life Insurance
         Lincoln Life & Annuity Company of New York

Dear Sir or Madam:

Please be advised that the above-referenced filing submitted on September 1,
2005, under form type 485APOS should have been submitted under form type N-6/A.

We respectfully request that you take the appropriate steps necessary to correct
the error.

Please contact me at (860) 466-2374 with any questions regarding this request.
Thank you for your assistance.

Sincerely,

/s/ Lawrence A. Samplatsky

Lawrence A. Samplatsky
Assistant Vice President and Senior Counsel

</TEXT>
</DOCUMENT>

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