Jassmin McIver-Jones

Counsel

The Lincoln National Life Insurance Company

100 N. Greene Street

Greensboro, North Carolina 27401

Telephone: (336)691-3892

Jassmin.McIver-Jones@LFG.com

VIA EDGAR

December 18, 2020

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: 333-229198; 811-08557; CIK: 0001048607

      Post-Effective Amendment No: 5

Dear Sir or Madam:

Today we are electronically filing on EDGAR Post-Effective Amendment No. 5 to the Registration Statement on Form N-6 for a variable life insurance product.  The marketing name for this product is Lincoln “Lincoln VUL^ONE2019.”  This Amendment is being filed pursuant to paragraph (a) of Rule 485 for the purpose of updating the registration statement to comply with new rule 498A and the revised Form N-6.

Please contact me at (336) 691-3892 with any questions or comments about this filing.

Sincerely,

/s/Jassmin McIver-Jones

Jassmin McIver-Jones

Counsel