The Lincoln National Life Insurance Company:

Lincoln Life Flexible Premium Variable Life Account M

Lincoln Life Flexible Premium Variable Life Account R

Lincoln Life Flexible Premium Variable Life Account S

Supplement Dated June 16, 2008

To the Prospectus for the following Products:

	Lincoln VUL^ONE 2007		Lincoln Momentum VUL^ONE 2007
	Lincoln SVUL^ONE 2007		Lincoln Momentum SVUL^ONE 2007
	Lincoln VUL^ONE		Lincoln Momentum VUL^ONE
	Lincoln VUL^ONE 2005		Lincoln Momentum VUL^ONE 2005
	Lincoln SVUL^ONE		Lincoln Momentum SVUL^ONE
	Lincoln VUL^cv IV		Lincoln VUL^DB IV
	Lincoln SVUL IV		Lincoln Corporate Variable 5
			Lincoln Corporate Variable 4
			Lincoln CVUL Series III Elite
			Lincoln Corporate Commitment VUL

The information in this supplement updates and amends certain information contained in the prospectuses dated May 1, 2008 for the referenced products. Keep this supplement with your prospectus for reference.

The Sub-Account which purchases shares of the LVIP SSgA Emerging Markets 100 Fund (Standard Class) will be available on or about June 30, 2008.