THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
                             1300 S. Clinton Street
                              Fort Wayne, IN 46802


Direct Dial:  (260) 455-1847
Facsimile:   (260) 455-5135

March 9, 2006

VIA EDGAR

Securities and Exchange Commission
100 F Street NE
Washington, DC  20549

Re:      Lincoln National Variable Annuity Account L
         File Nos. 811-07645; 333-04999

Commissioners:

As required by Rule 30e-2 under the Investment Company Act of 1940, as
amended, (the "Act"), Lincoln National Variable Annuity Account L ("the
Account"), a unit investment trust registered under the Act, mailed to its
contract owners a report containing financial statements and other applicable
information required by Rule 30e-1 under the Act ("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 30b2-1 under the Act, the Underlying Funds have filed their
Annual Reports with the Securities and Exchange Commission via EDGAR. The
filings are incorporated herein by reference.

Sincerely,

/s/ Brian Burke

Brian Burke
Counsel
The Lincoln National Life Insurance Company