UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:
August 3, 2007 4:30 P.M.
Form:
N-6
CIK:
0001048607
Company Name:
LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
File Number:
333-139960
REFERENCED SERIES/CLASSES (CONTRACTS)
Series ID
Class/Contract
Name
S000001625
LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT M
C000046733
Lincoln VULone2007 Elite Series