John L. Reizian

Vice President and Associate General Counsel

The Lincoln National Life Insurance Company

350 Church Street

Hartford, CT 06103-1105

Telephone: (860) 466-1539

Facsimile:  (860) 466-2550

John.Reizian@LFG.com

May 3, 2017

U. S. Securities and Exchange Commission

100 F Street N. E.

Washington, D.C. 20549-0506

Lincoln National Variable Annuity Account C: File No.: 033-25990, 333-112927, 333-171097; 811-03214

Lincoln National Variable Annuity Account E: File No.: 033-26032; 811-04882

Lincoln National Variable Annuity Account H: File No.: 033-27783, 333-18419, 333-35780, 333-35784, 333-61592, 333-135219, 333-170695, 333-175888, 333-212681; 811-05721

Lincoln National Variable Annuity Account L: File No.: 333-04999, 333-187069, 333-187070, 333-187072, 333-198911, 333-198912, 333-198913, 333-198914; 811-07645

Lincoln National Variable Annuity Account N: File No.: 333-40937, 333-36316, 333-36304, 333-61554, 333-135039, 333-149434, 333-170529, 333-170897, 333-172328, 333-174367, 333-181612, 333-186894, 333-193272, 333-193273, 333-193274, 333-212680, 333-212682, 333-214143, 333-214144, 333-214235; 811-08517

Lincoln National Variable Annuity Account Q: File No.: 333-43373; 811-08569

Lincoln Life & Annuity Variable Annuity Account H: File No.: 333-141756, 333-141758, 333-141761, 333-141754, 333-141766, 333-171097, 333-176216, 333-181617, 333-214112; 811-08441

Lincoln Life & Annuity Variable Annuity Account L: File No.: 333-141755; 811-07785

Lincoln New York Account N for Variable Annuities: File No.: 333-141752, 333-141757, 333-141759, 333-141760, 333-141762, 333-149449, 333-171096, 333-175691, 333-176213, 333-181616, 333-186895, 333-193276, 333-193277, 333-214111, 333-214113, 333-214256; 811-09763

To the Commission:

On behalf of The Lincoln National Life Insurance Company and Lincoln Life & Annuity Company of New York (together, the “Companies”) and the above-referenced Separate Accounts, we are filing a certification pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933.

We certify that the form of each prospectus and Statement of Additional Information for those certain variable annuity contracts offered by the Companies through each Separate Account noted above will not differ from the form of prospectus and Statement of Additional Information, as supplemented, contained in the most recently submitted 497 (c) filing filed electronically on April 29, 2017.

Sincerely,

/s/ John L. Reizian

John L. Reizian

Vice President and Associate General Counsel