<SEC-DOCUMENT>0000726865-15-000167-index.html : 20150319
<SEC-HEADER>0000726865-15-000167.hdr.sgml : 20150319
<ACCEPTANCE-DATETIME>20150319145443
ACCESSION NUMBER:		0000726865-15-000167
CONFORMED SUBMISSION TYPE:	24F-2NT
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20141231
FILED AS OF DATE:		20150319
DATE AS OF CHANGE:		20150319
EFFECTIVENESS DATE:		20150319

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:		24F-2NT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-198913
		FILM NUMBER:		15712668

	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
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<EXISTING-SERIES-AND-CLASSES-CONTRACTS>
<SERIES>
<OWNER-CIK>0001015343
<SERIES-ID>S000011243
<SERIES-NAME>LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000030965
<CLASS-CONTRACT-NAME>Group Variable Annuity
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126534
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 2
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126535
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 3
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126536
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 4
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000126537
<CLASS-CONTRACT-NAME>Lincoln Secured Retirement Income Version 1
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149167
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 1
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149168
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 2
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149169
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 3
</CLASS-CONTRACT>
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000149170
<CLASS-CONTRACT-NAME>Lincoln Retirement Income Rollover Version 4
</CLASS-CONTRACT>
</SERIES>
</EXISTING-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>24F-2NT
<SEQUENCE>1
<FILENAME>lnvaal.htm
<DESCRIPTION>LNVAAL 24F-2NT FOR PERIOD ENDING 12/31/14
<TEXT>
Document 1 - file: lnvaal.htm

</DOCUMENT>
</SEC-DOCUMENT>