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

November 26, 2024

Mr. Alberto Zapata

Senior Counsel

Disclosure Review and Account Office

Division of Investment Management

Securities and Exchange Commission

Room 8634; Mail Stop 8629

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: 333-276646; 811-08557; CIK: 0001048607

      Initial Registration Statement, Form N-6

      Lincoln AssetEdge^® VUL 2025

      Lincoln AssetEdge^® VUL 2025-2

Dear Mr. Zapata:

This letter is in response to our conversation on November 22, 2024.  The attached prospectus for Lincoln AssetEdge^® VUL 2025 is blacklined to reflect the minor changes that have  been made since comments were cleared earlier this year.

1. Product Name – (throughout) .  Please note the name has been changed from Lincoln AssetEdge® VUL 2024 to Lincoln AssetEdge® VUL 2025.

2. Post-Effective Season – (throughout).  We have incorporated all Post-Effective season updates that were applicable throughout the prospectus.

3. Review of AE SVUL – To maintain consistency we have also incorporated any revisions due to comments received during the review of AE SVUL where applicable.

4. Rates – (throughout).  All rates are now incorporated.

Corresponding changes will be applied to the Lincoln AssetEdge^®  VUL 2025-2 of the registration statement, and the ISP, as applicable.

Thank you for your attention to this filing, and your review and comments. Please call me at the number provided above with any questions or additional comments.

Sincerely,

/s/Brittany S. Speas

Brittany S. Speas