Filed by

LINCOLN NATIONAL CORP

CIK: 0000059558 SIC: 6311 Life Insurance

Tax ID (EIN)

351140070

Incorporation State

IN (Indiana)

Fiscal Year End

December 31 (1231)

Filing Type SC TO-I/A

Division of Corporation Finance

Office 02 - Finance SEC REGULATED

150 N RADNOR CHESTER RD

RADNOR, PA 19087

United States of America

484-583-1400

Office Extension Available