John L. Reizian, Esquire

Vice President and Associate General Counsel

The Lincoln National Life Insurance Company

350 Church Street

Hartford, Connecticut 06103-1106

Telephone: (860) 466-1539

Facsimile:  (860) 466-2550

John.Reizian@LFG.com

VIA EDGAR

May 14, 2018

U.S. Securities and Exchange Commission

100 F Street, N. E.

Washington, DC 20549-0506

Re: Lincoln Life Flexible Premium Variable Life Account M

      The Lincoln National Life Insurance Company

File No: 333-191329; 811-08557; CIK: 0001048607

      Post-Effective Amendment No. 9, Form N-6, Rule 485(a)

Dear Sir or Madam:

Today we are electronically filing on EDGAR Post-Effective Amendment No. 9 to the Registration Statement on Form N-6 for a variable life insurance product.  The marketing name for this product is Lincoln "Lincoln VUL^ONE2014."  The purpose of this supplement is to add a new rider, the Lincoln LifeAssure® Accelerated Benefits Rider, to the prospectus.  This rider provides for and acceleration of the policy's Death benefit in the event the insured becomes Critically or Terminally Ill.

Please contact me at (860) 466-1539, with any questions or comments you may have with regard to this filing.

Sincerely,

/s/ John L. Reizian

John L. Reizian

Vice President and Associate General Counsel