R. Reizian, Esquire

Vice President and Associate General Counsel

The Lincoln National Life Insurance Company

Hartford, CT 06103

Telephone:  (860) 466-1539

Facsimile:   (860) 466-2550

John.Reizian@LFG.com

May 19, 2015

Mr. Alberto Zapato

U. S. Securities and Exchange Commission

Division of Investment Management

Office of Insurance Products, Room 8634; Mail Stop 8629

100 F Street, NE

Washington, DC 20549-4644

Re: Lincoln Life Flexible Premium Variable Life Account M

      The Lincoln National Life Insurance Company

File No: 333-200100; 811-08557; CIK: 0001048607

      Initial Registration Statement, Form N-6

      Lincoln AssetEdge® VUL 2015

Dear Mr. Zapato:

Pursuant to Rule 461 under the Securities Act of 1933, the undersigned Depositor and Principal Underwriter for the variable universal life insurance policies to be issued through the Account, filed on Form N-6, respectfully requests that the effective date of the Registration Statement as amended by Pre-Effective Amendment No.: 1 be accelerated to May 26, 2015.

Lincoln, as Depositor, on behalf of the Registrant, and Lincoln Financial Distributors, Inc., as Principal Underwriter, acknowledge the following:  should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the Federal Securities Laws of the United States.

Please contact John L. Reizian, Esquire at 860-466-1539 with any questions or comments regarding this Request.

The Linocln National Life Insurance Company                                                  Lincoln Financial Distributors, Inc.(Depositor)(Principal Underwriter)

/s/ Joshua R. Durand                                                                                                /s/ Patrick J. Caulfield

_________________________                                                                          _____________________________

By:  Joshua R. Durand                                                                                                By:  Patrick J. Caulfield

        Vice President                                                                                                   Vice President