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          <ccc>XXXXXXXX</ccc>
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        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
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        <classInfo>
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    <generalInfo isReportPeriodLt12="N" reportEndingPeriod="2018-12-31"/>
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      <registrantFullName>LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R</registrantFullName>
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        <website webpage="lfg.com"/>
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        <chiefComplianceOfficer>
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          <ccoCity>Hartford</ccoCity>
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      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
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      <isExemptionFromAct>N</isExemptionFromAct>
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        <principalUnderwriter>
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        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young LLP</publicAccountantName>
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      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
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      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
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      <numOfContracts>7321</numOfContracts>
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        <contractSecurity grossPremiumReceivedSection1035="0" separateAccountSecurityName="SVUL-IV ES" contractValueRedeemed="19132066.35" numContractsSold="0" grossPremiumReceived="5615855.89" separateAccountTotalAsset="184688721.46" separateAccountContractId="C000005269" numContractsAffected="0" numContractsAffectedRedeemed="6" contractValueRedeemedSection1035="4900394.03"/>
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      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
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    <signature registrantSignedName="LINCOLN LIFE FLEXIBLE PREMIUM VARIABLE LIFE ACCOUNT R" signature="Teri Williams" title="Assistant Vice President" signedDate="2019-03-18"/>
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