Subject: Reference File No. SR-NASD-95-42
Author:  "Tavlin; Mike" <E16806@lttsvr4.ltec.com> at Internet 
Date:    7/19/96 8:16 AM    
          
July 19, 1996
          
Jonathan G. Katz
Secretary
Securities and Exchange Commission
     
RE:  Proposed NAqcess Trading System
     Reference File No. SR-NASD-95-42
     
Dear Mr. Katz:
     
Lincoln Telecommunications Company (NASDAQ:LTEC) enthusiastically supports 
the NAqcess Trading System.
     
We believe the NAqcess proposal, if adopted, will promote, protect and 
improve NASDAQ trading and fairness, particularly as it pertains to the 
small individual investor.
     
We encourage adoption of the NAqcess proposal at the earliest possible date.
     
With best wishes,
     
Michael J. Tavlin
Vice President-Treasurer and Secretary 
Lincoln Telecommunications Company