VIA EDGAR

April 21, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:       Lincoln Life Variable Annuity Account N

and The Lincoln National Life Insurance Company

Lincoln ChoicePlusSM Signature

File Nos. 811-08517; 333-170897

Ladies and Gentlemen:

The Lincoln National Life Insurance Company filed the initial above-referenced Form N-4 Registration Statement on December 1, 2010. Pursuant to Rule 461 under the Securities Act of 1933, The Lincoln National Life Insurance Company, in its capacity as Depositor for the Registrant, respectfully requests that the effective date of the Registration Statement be accelerated and that the Registration Statement be declared effective on April 29, 2011, or as soon as possible thereafter.

Sincerely,

/s/ Delson R. Campbell

Delson R. Campbell

Assistant Vice President

VIA EDGAR

April 21, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:       Lincoln Life Variable Annuity Account N

and The Lincoln National Life Insurance Company

Lincoln ChoicePlusSM Signature

File Nos. 811-08517; 333-170897

Ladies and Gentlemen:

The Lincoln National Life Insurance Company filed the initial above-referenced Form N-4 Registration Statement on December 1, 2010. Pursuant to Rule 461 under the Securities Act of 1933, Lincoln Financial Distributors Inc., the principal underwriter for the Registrant, respectfully requests that the effective date of the Registration Statement be accelerated and that the Registration Statement be declared effective on April 29, 2011, or as soon as possible thereafter.

Sincerely,

/s/ Thomas P. O'Neill

Thomas P. O’Neill

Vice President & Director

Chief Operating Officer