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

January 11, 2019

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 VUL^ONE2019

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 VUL^ONE2019."

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 VUL^ONE2014 (File No. 333-191329; 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;

· this product offers updated Lincoln Accelerated Benefit Riders and the No-Lapse Enhancement Rider; and

· certain rate changes are implemented for compliance with 2017 CSO mortality tables and Principles Based Reserving (PBR).

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

Please contact me at (860) 466-1222 with any questions or comments about this filing.

Sincerely,

/s/ Scott C. Durocher

Scott C. Durocher

Assistant Vice President and Senior Counsel