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

December 6, 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 December 5, 2024.

1. General comment –   Please confirm whether the terms of the policy can vary by distributor.  If so, please disclose all intermediary specific variations in an Appendix to the prospectus.

Response:    The terms of the policy do not vary by distributor.  The same underlying policy is used for all intermediaries.

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