Brittany S. Speas

Counsel

The Lincoln National Life Insurance Company

100 N. Greene Street

Greensboro, North Carolina 27401

Telephone: (743)867-0064

Brittany Speas@LFG.com

VIA EDGAR

February 9, 2024

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: 811-08557; CIK: 0001048607

      Initial Registration Statement, Form N-6

      Lincoln MoneyGuard Market Advantage^® 2024

Dear Sir or Madam:

Today we are electronically filing on EDGAR an Initial Registration Statement on Form N-6 for a variable life insurance product.  The marketing name for this product is “Lincoln MoneyGuard Market Advantage^® 2024”.

Pursuant to Securities Act Release No. 33-6510, we request selective review of this registration statement.  Selective review is appropriate inasmuch as this product is most similar to the Lincoln MoneyGuard Market Advantage^® (File No. 333-248990; 811-08557) also issued by The Lincoln National Life Insurance Company.  Key differences between these two products and their prospectuses are:

• we have adopted language simplifications and clarifications derived in the process of addressing staff comments during the registration of more recent products also issued by The Lincoln National Life Insurance Company; and

• this product offers a revised version of the Long-Term Care Benefits Rider.

A courtesy copy of this Registration Statement will be forwarded under separate cover to our Reviewer.

Please contact me at (743) 867-0064 with any questions or comments about this filing.

Sincerely,

/s/Brittany S. Speas

Brittany S. Speas

Counsel