UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: December 29, 2010
Accession Number: 0000726865-10-001356
Submission Type: 485APOS
CIK: 0001048606
Company Name: LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
File Number: 333-36316
REFERENCED SERIES/CLASSES (CONTRACTS)
Series ID
Class/Contract Name
S000002797 LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N
C000007682 Lincoln ChoicePlus Assurance C Share