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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000940180-02-000984.txt : 20020502
<SEC-HEADER>0000940180-02-000984.hdr.sgml : 20020501
ACCESSION NUMBER:		0000940180-02-000984
CONFORMED SUBMISSION TYPE:	497J
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020502

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C
		CENTRAL INDEX KEY:			0000353894
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		497J
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-68842
		FILM NUMBER:		02631023

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2194553018

	MAIL ADDRESS:	
		STREET 1:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN NATIONAL PENSION VARIABLE ANNUITY ACCOUNT C
		DATE OF NAME CHANGE:	19890508
</SEC-HEADER>
<DOCUMENT>
<TYPE>497J
<SEQUENCE>1
<FILENAME>d497j.txt
<DESCRIPTION>497J LETTER
<TEXT>
<PAGE>

[Lincoln Letterhead]


May 2, 2002
                             VIA EDGAR TRANSMISSION


Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549


Re:  Lincoln National Variable Annuity Separate Account C
     Registration No. 333-68842


Commissioners:

The above listed Registrant is filing pursuant to paragraph (j) of Rule 497
under the Securities Act of 1933. We certify that the final form of the
Prospectus and Statement of Additional Information for the above referenced
account, otherwise required to be filed under paragraph (c) of Rule 497, does
not differ from the most recent post-effective amendment to the registration
statement filed electronically on Form N-4 with the Commission on April 17,
2002.

If there are any questions regarding this filing, please contact me at
(260)455-2512.

Sincerely,


/s/ Cheryl R. Cooney

Cheryl R. Cooney
Compliance Consultant
Lincoln Life

</TEXT>
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</SEC-DOCUMENT>
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