Lincoln National Corporation

150 N. Radnor-Chester Road

Radnor, PA 19087

phone 484-583-1430

March 8, 2010

Mr. Jim Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re:           Lincoln National Corporation

Form 10-Q for the Quarter Ended June 30, 2009

Form 10-Q for the Quarter Ended September 30, 2009

File Number 1-06028

Dear Mr. Rosenberg:

This letter is in response to your letter of February 23, 2010 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-Q for the quarters ended June 30, 2009 and September 30, 2009.  We are in the process of responding to your comments, but are requesting an extension until March 23, 2010 to respond.

Sincerely,

/s/Douglas N. Miller

Douglas N. Miller

Vice President & Chief Accounting Officer

Cc: Frederick J. Crawford, Executive Vice President and Chief Financial Officer