Scott C. Durocher

Assistant Vice President and Senior Counsel

The Lincoln National Life Insurance Company

350 Church Street

Hartford, Connecticut 06103-1106

Telephone: (860) 466-1222, Facsimile:  (860) 466-1600

Scott.Durocher@LFG.com

VIA EDGAR

September 28, 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. 12, Form N-6, Rule 485(a)

Dear Sir or Madam:

Today we are electronically filing on EDGAR Post-Effective Amendment No. 12 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 Care Coverage^SM Accelerated Benefits Rider, to the prospectus.  This rider provides monthly benefit payments for the reimbursement of expenses incurred by the Insured for covered services to the extent that such services are qualified long-term care services.  Benefits are provided through the acceleration of the policy's death benefit in the event the insured becomes Critically Ill.

Should you have any questions regarding this filing, please feel free to contact me at (860) 466-1222.

Sincerely,

/s/ Scott C. Durocher

Scott C. Durocher