John L. Reizian

Vice President, Associate General Counsel

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06103-1105

Telephone: (860) 466-1539

Facsimile:  (860) 466-2550

John.reiaian@lfg.com

May 3, 2016

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-0506

Lincoln Life Flexible Premium Variable Life Account G: File No. 033-22740; 811-05585

Lincoln Life Flexible Premium Variable Life Account M: File No. 333-111137, 333-118478, 333-118477, 333-139960; 333-146507, 333-181796; 333-191329; 333-200100; 811-08557

Lincoln Life Flexible Premium Variable Life Account R: File No. 333-115882, 333-125792, 333-145235, 333-188891; 811-08579

Lincoln Life Flexible Premium Variable Life Account S: File No. 333-125790; 811-09241

Lincoln Life & Annuity Flexible Premium Variable Life Account M: File No. 333-155333, 333-170383; 333-203099; 811-08559

LLANY Separate Account R for Flexible Premium Variable Life: File No. 333-141768, 333-149053; 811-08651

LLANY Separate Account S for Flexible Premium Variable Life: File No. 333-141769;   811-09257

To the Commission:

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.

We certify that the form of each prospectus and Statement of Additional Information for those certain variable life and annuity policies/contracts offered by the Companies through each Separate Account noted above will not differ from the form of prospectus and Statement of Additional Information, as supplemented, contained in the most recently submitted 497(c) filing filed electronically on April 29, 2016.

Sincerely,

John L. Reizian

Vice President and Associate General Counsel