-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Qsj+Ac6nm97AueEosMNS/SWI3VukpuJxkKZAKy2uNAqhvp23bTwqdnm49E0SZ1RP
 i/sFMVPHz8GIgTFpRZVubw==

<SEC-DOCUMENT>0000000000-08-033978.txt : 20080811
<SEC-HEADER>0000000000-08-033978.hdr.sgml : 20080811
<ACCEPTANCE-DATETIME>20080709155947
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-033978
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080709

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL CORP
		CENTRAL INDEX KEY:			0000059558
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				351140070
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1500 MARKET STREET STE 3900
		STREET 2:		CENTRE SQUARE WEST TOWER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19102
		BUSINESS PHONE:		2154481475

	MAIL ADDRESS:	
		STREET 1:		1500 MARKET STREET STE 3900
		STREET 2:		CENTRE SQUARE TOWER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19102
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-08-043392
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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