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      <registrantstreet1>100 Madison Street</registrantstreet1>
      <registrantstreet2>Suite 1860</registrantstreet2>
      <registrantcity>Syracuse</registrantcity>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
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      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
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      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
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      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
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    <signature registrantSignedName="LINCOLN LIFE &amp; ANNUITY VARIABLE ANNUITY ACCOUNT H" signature="Teri Williams" title="Assistant Vice President" signedDate="2020-03-12"/>
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