N-30D 1 vlacctb73486-n30d.txt SEMI-ANNUAL REPORT 2005
[GRAPHIC OMITTED] Lincoln ------- Financial Group Lincoln Life Lawrence A. Samplatsky, The Lincoln National Life Insurance Company Assistant Vice President and Senior Counsel 350 Church Street, MLW1 Telephone: (860) 466 -2374 Hartford, Connecticut 06103-1106 Facsimile: (860) 466 - 1778 September 7, 2005 VIA EDGAR --------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Lincoln Life Flexible Premium Variable Life Account D Lincoln Life Flexible Variable Life Account F File No. 033-00417; 811-04592 File No. 033-14692, 333-40745; 811-05164 Lincoln Life Flexible Premium Variable Life Account G Lincoln Life Flexible Premium Variable Life Account J File No. 033-22740; 811-05585 File No. 033-76434; 811-08410 Lincoln Life Flexible Premium Variable Life Account K Lincoln Life Flexible Premium Variable Life Account M File No. 033-76432; 811-08412 File No. 333-82663, 333-84360, 333-42479, 333-54338, 333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477; 811-08557 Lincoln Life Flexible Premium Variable Life Account R Lincoln Life Flexible Premium Variable Life Account S File No. 333-43107, 333-33782, 333-90432, 333-115882; File No. 333-72875, 333-104719; 811-09241 811-08579 Lincoln Life Flexible Premium Variable Life Account Y Lincoln Life & Annuity Flexible Premium Variable Life File No. 333-81884, 333-81882, 333-90438, 333-118482, Account M 333-118481, 333-115883; 811-21028 File No. 333-42507, 333-61594, 333-84684, 333-52194, 333-84688, 333-112972, 333-115839, 333-118480, LLANY Separate Account R for Flexible Premium 333-118479; 811-08559 Variable Life LLANY Separate Account S for Flexible Premium File No. 333-46113, 333-33778, 333-90508, 333-115884; Variable Life 811-08651 File No. 333-74325, 333-107461; 811-09257 CG Variable Life Separate Account I CG Variable Life Separate Account II File No. 033-84426; 811-08780 File No. 033-89238; 811-08970 Variable Life Account B of ING Life Insurance & Annuity Lincoln Life & Annuity Flexible Premium Variable Life Company Account Y File No. 033-75248, 033-76004, 033-76018, 033-64277 File No. 333-81892, 333-81886, 333-90526, 033-27337; 811-04536 333-118484, 333-118483, 333-115885; 811-21029
Commissioners: As required by Rule 30d-2 under the Investment Company Act of 1940, as amended, (the "Act"), the above-referenced Separate Accounts, unit investment trusts, registered under the Act, mailed to contract owners a report containing financial statements and other applicable information required by Rule 30d-1 under the Act ("Semi-Annual Report") for each of the management investment companies (the "Underlying Funds") issuing securities held by the Account. This filing constitutes the filing of those reports as required by Rule 30b2-1 under the Act. Pursuant to Rule 30d-1 under the Act, the Underlying Funds have filed their Semi-Annual Reports with the Securities and Exchange Commission via EDGAR. The filings are incorporated herein by reference. Sincerely, /s/ Lawrence A. Samplatsky Lawrence A. Samplatsky Assistant Vice President and Senior Counsel