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


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

September 8, 2008

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 ("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 30b-2 under the Act.

Pursuant to Rule 30b-2 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/ Brian Burke

Brian Burke
Senior Counsel
The Lincoln National Life Insurance Company