Law Department

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06103

Scott C. Durocher

Assistant Vice President

and Senior Counsel

Phone: 860-466-1222

Scott.Durocher@LFG.com

VIA EDGAR

August 20, 2018

Securities and Exchange Commission

100 F Street NE

Washington, D.C.  20549

Lincoln Life Variable Annuity Account N: 333-193272 (PEA No. 16), 333-214143 (PEA No. 7) 811-08517

Lincoln Life & Annuity Variable Annuity Account H: 333-141754 (PEA No. 35), 333-141756 (PEA No. 32); 333-141758 (PEA No. 34), 333-176216 (PEA No. 15); 811-08441

Lincoln New York Account N for Variable Annuities: 333-141752 (PEA No. 33), 333-141757 (PEA No. 34), 333-141759 (PEA No. 33), 333-149449 (PEA No. 23), 333-176213 (PEA No. 17), 333-186895 (PEA No. 18), 333-193276 (PEA No. 10); 811-09763

Ladies and Gentlemen:

On behalf of The Lincoln National Life Insurance Company, Lincoln Life & Annuity Company of New York (together, the "Companies") and the above-referenced Separate Accounts, we are filing a certification pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933.  In this regard, we certify that the form of each prospectus for certain variable annuity contracts offered by the Companies through each Separate Account otherwise required to be filed under paragraph (c) of Rule 497 relating to each post-effective amendment ("PEA") referenced above would not differ from the form of prospectus, as supplemented, contained in that post-effective amendment as filed on August 14, 2018.

Sincerely,

Scott C. Durocher