<SEC-DOCUMENT>0000726865-14-000509-index.html : 20140612
<SEC-HEADER>0000726865-14-000509.hdr.sgml : 20140612
<ACCEPTANCE-DATETIME>20140417111825
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000726865-14-000509
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20140417

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL VARIABLE ANNUITY ACCT L
		CENTRAL INDEX KEY:			0001015343
		IRS NUMBER:				350472300
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2604552000

	MAIL ADDRESS:	
		STREET 1:		1300 S CLINTON ST
		STREET 2:		P O BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LINCOLN NATIONAL VARIABLE ANNUITY ACCT L GRP VAR ANNUITY I
		DATE OF NAME CHANGE:	19960524
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>lfglogo.jpg
<TEXT>
Document 2 - file: lfglogo.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>signature-mja.jpg
<TEXT>
Document 3 - file: signature-mja.jpg

</DOCUMENT>
</SEC-DOCUMENT>