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

September 3, 2020

U. S. Securities and Exchange Commission

Division of Investment Management

Office of Insurance Products, Room 8634; Mail Stop 8629

100 F Street, NE

Washington, DC 20549-4644

Re: Lincoln Life Flexible Premium Variable Life Account M

       The Lincoln National Life Insurance Company

 File Nos. 333-237112; 811-08557; CIK No.: 0001048607

     Post-Effective Amendment No.: 1 on Form N-6, Rule 485(a)

Lincoln AssetEdge® VUL 2020

Dear Sir or Madam:

Today we are electronically filing on EDGAR Post-Effective Amendment No. 1 to the Registration Statement on Form N-6 for a variable life insurance product.  The marketing name for this product is Lincoln “Lincoln AssetEdge® VUL 2020.”  The purpose of this supplement is to add a new rider, the Long-Term Care Rider, to the prospectus.  This rider provides monthly benefit payments for the reimbursement of expenses incurred by the insured for covered services to the extent that such services are qualified long-term care services.  Benefits are provided through the acceleration of the policy’s death benefit in the event the insured becomes critically ill.

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

Sincerely,

/s/Jassmin McIver-Jones

Jassmin McIver-Jones

Counsel