Law Department

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06103

Nadine Rosin

Assistant Vice President

and Senior Counsel

Phone: 860-466-2832

Nadine.Rosin@lfg.com

VIA email

August 9, 2023

Alberto Zapata

Senior Counsel

Disclosure Review and Accounting Office

Division of Investment Management

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE:The Lincoln National Life Insurance Company

Registration Statement on Form S-3

File No. 333-273746

Dear Mr. Zapata:

On behalf of The Lincoln National Life Insurance Company (“Lincoln”), enclosed are courtesy copies of the prospectuses that were included in an initial registration statement filed under the Securities Act of 1933 on Form S-3 (the “Registration Statement”) via EDGAR on August 4, 2023. The prospectuses are for certain variable and index-linked annuity contracts marketed under the names Lincoln Level Advantage^SM B Share, Lincoln Level Advantage^SM Advisory, Lincoln Level Advantage^SM B Class, Lincoln Level Advantage^SM Advisory Class, Lincoln Level Advantage^SM Design B Share, Lincoln Level Advantage^SM Design Advisory, Lincoln Level Advantage^SM Select B Share, and Lincoln Level Advantage^SM Access.

Lincoln is making this filing to register additional interests. The Registration Statement contains eight prospectuses that each describe certain variable and index-linked annuity contracts (the “Contracts”).  Each prospectus describes one version of the Contract - five B Share contracts and three Advisory Share contracts. The prospectuses contain identical disclosure, except with respect to certain features that differ between versions based on distribution channels: (i) fees and charges; (ii) investment options; (iii) available death benefits; and (iv) distribution channels.

The Contracts are based on certain variable and index-linked annuity contracts previously registered with the Commission (File No. 333-238932). The previous registration statement was most recently reviewed and ordered effective on February 4, 2022. Accordingly, we request that the Registration Statement be given selective review pursuant to release IC-13768 and ADI Bulletin 2018-06.

Blacklined prospectuses for the Contracts are attached. Each prospectus is blacklined to the May 1, 2023 version, respectively. The blacklining reflects the addition of the Dual Performance Trigger and Dual15 Plus crediting methods and the associated indexed accounts. These two features were introduced under the prior registration statement in a recent POS AM filing and are currently under SEC review.

The definition of Reference Rate, as discussed in the “Fair Value of the Indexed Crediting Base” section of Appendix B, will be changed for contracts purchased on and after November 20, 2023. This definition had not been finalized at the time of the initial S-3 filing but will be added in the pre-effective amendment.

Additionally, the prior registration statement included a prospectus titled Lincoln Level Advantage^SM Fee-Based. This contract was never sold and has been omitted from this Registration Statement accordingly.

Any questions or comments regarding this filing may be directed to my attention at 860-466-2832.  Thank you for your assistance.

Sincerely,

/s/ Nadine Rosin

Nadine Rosin