0000726865-17-000240.txt : 20170901 0000726865-17-000240.hdr.sgml : 20170901 20170901121716 ACCESSION NUMBER: 0000726865-17-000240 CONFORMED SUBMISSION TYPE: N-30D PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20170831 FILED AS OF DATE: 20170901 DATE AS OF CHANGE: 20170901 EFFECTIVENESS DATE: 20170901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES CENTRAL INDEX KEY: 0001093278 IRS NUMBER: 161505436 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-09763 FILM NUMBER: 171065546 BUSINESS ADDRESS: STREET 1: 100 MADISON STREET STREET 2: STE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202-2808 BUSINESS PHONE: 3154288420 MAIL ADDRESS: STREET 1: 100 MADISON STREET STREET 2: SUITE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202-2808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO CENTRAL INDEX KEY: 0000880642 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-06455 FILM NUMBER: 171065538 BUSINESS ADDRESS: STREET 1: 2211 CONGRESS ST CITY: PORTLAND STATE: ME ZIP: 04122 BUSINESS PHONE: 2077704319 MAIL ADDRESS: STREET 1: 2211 CONGRESS ST CITY: PORTLAND STATE: ME ZIP: 04122 FORMER COMPANY: FORMER CONFORMED NAME: VA-1 SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO DATE OF NAME CHANGE: 19600201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA CENTRAL INDEX KEY: 0000849589 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-05803 FILM NUMBER: 171065539 BUSINESS ADDRESS: STREET 1: 2211 CONGRESS ST CITY: PORTLAND STATE: ME ZIP: 04122 BUSINESS PHONE: 2077704319 MAIL ADDRESS: STREET 1: 2211 CONGRESS ST CITY: PORTLAND STATE: ME ZIP: 04122 FORMER COMPANY: FORMER CONFORMED NAME: VA-1 SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA DATE OF NAME CHANGE: 19920428 FORMER COMPANY: FORMER CONFORMED NAME: TSAVA SEPARATE ACCOUNT OF UNUM LIFE INSURANCE COMPANY DATE OF NAME CHANGE: 19910320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N CENTRAL INDEX KEY: 0001048606 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-08517 FILM NUMBER: 171065545 BUSINESS ADDRESS: STREET 1: 1300 S CLINTON ST STREET 2: PO BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46801 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: PO BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN LIFE VARIABLE ANNUITY ACCOUNT Q CENTRAL INDEX KEY: 0001048604 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-08569 FILM NUMBER: 171065547 BUSINESS ADDRESS: STREET 1: 1300 SOUTH CLINTON STREET STREET 2: PO BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: PO BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 FORMER COMPANY: FORMER CONFORMED NAME: LINCOLN LIFE VARIBALE ANNUITY ACCOUNT Q DATE OF NAME CHANGE: 19971028 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C CENTRAL INDEX KEY: 0000353894 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-03214 FILM NUMBER: 171065543 BUSINESS ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 FORMER COMPANY: FORMER CONFORMED NAME: LINCOLN NATIONAL PENSION VARIABLE ANNUITY ACCOUNT C DATE OF NAME CHANGE: 19890508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E CENTRAL INDEX KEY: 0000804223 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-04882 FILM NUMBER: 171065551 BUSINESS ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H CENTRAL INDEX KEY: 0000847552 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-05721 FILM NUMBER: 171065550 BUSINESS ADDRESS: STREET 1: 1300 S CLINTON ST STREET 2: PO BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 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: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-07645 FILM NUMBER: 171065549 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NATIONAL VARIABLE ANNUITY FUND A CENTRAL INDEX KEY: 0000059566 IRS NUMBER: 350472300 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-01434 FILM NUMBER: 171065542 BUSINESS ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46802 BUSINESS PHONE: 2604552000 MAIL ADDRESS: STREET 1: P O BOX 1110 CITY: FORT WAYNE STATE: IN ZIP: 46801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A CENTRAL INDEX KEY: 0000078599 IRS NUMBER: 560359860 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-02188 FILM NUMBER: 171065541 BUSINESS ADDRESS: STREET 1: ONE GRANITE PLACE CITY: CONCORD STATE: NH ZIP: 03301-3258 BUSINESS PHONE: 800-258-3648 MAIL ADDRESS: STREET 1: ONE GRANITE PLACE CITY: CONCORD STATE: NH ZIP: 03301-3258 FORMER COMPANY: FORMER CONFORMED NAME: JEFFERSON PILOT SEPARATE ACCOUNT A DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: PILOT SEPARATE ACCOUNT A DATE OF NAME CHANGE: 19861229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lincoln Life Variable Annuity Account JF-II CENTRAL INDEX KEY: 0000919555 IRS NUMBER: 620395665 STATE OF INCORPORATION: NE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-08374 FILM NUMBER: 171065540 BUSINESS ADDRESS: STREET 1: ONE GRANITE PLACE CITY: CONCORD STATE: NH ZIP: 03301-3258 BUSINESS PHONE: 800-258-3648 MAIL ADDRESS: STREET 1: ONE GRANITE PLACE CITY: CONCORD STATE: NH ZIP: 03301-3258 FORMER COMPANY: FORMER CONFORMED NAME: JPF VARIABLE ANNUITY SEPARATE ACCOUNT II DATE OF NAME CHANGE: 20000801 FORMER COMPANY: FORMER CONFORMED NAME: HAMILTON ALEXANDER VARIABLE ANNUITY SEPARATE ACCOUNT DATE OF NAME CHANGE: 19940818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H CENTRAL INDEX KEY: 0001045008 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-08441 FILM NUMBER: 171065544 BUSINESS ADDRESS: STREET 1: 100 MADISON ST STREET 2: SUITE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202-2802 BUSINESS PHONE: 3154288420 MAIL ADDRESS: STREET 1: 100 MADISON ST STREET 2: SUITE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN LIFE & ANNUITY VAR ANN SEP ACCT L GROUP VAR ANN II CENTRAL INDEX KEY: 0001021153 IRS NUMBER: 161505436 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-30D SEC ACT: 1940 Act SEC FILE NUMBER: 811-07785 FILM NUMBER: 171065548 BUSINESS ADDRESS: STREET 1: 100 MADISON STREET STREET 2: SUITE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202 BUSINESS PHONE: 3154288420 MAIL ADDRESS: STREET 1: 100 MADISON STREET STREET 2: SUITE 1860 CITY: SYRACUSE STATE: NY ZIP: 13202 0000059566 S000025248 Lincoln National Variable Annuity Fund A C000075229 Fund A Group C000075230 Fund A Individual 0000078599 S000011216 LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JL-A C000049539 Lincoln Alpha and Alpha Flex Variable Annuity Policy 0000353894 S000002783 LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT C C000007618 Multi-Fund C000007619 Multi-Fund 5 C000007620 Multi-Fund Select C000007621 eAnnuity C000112132 Multi-Fund 5 Retirement Annuity 0000804223 S000002784 LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT E C000007622 The American Legacy 0000847552 S000002785 LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H C000007623 American Legacy II C000007624 American Legacy III C000007625 American Legacy III C-Share C000007626 American Legacy III Plus C000007627 American Legacy III View C000007628 American Legacy Shareholder's Advantage C000035632 American Legacy Design C000078061 American Legacy III B Class C000078960 American Legacy Shareholder's Advantage A Class C000096725 American Legacy Signature C000105459 American Legacy Fusion C000116836 American Legacy Series C000173806 American Legacy Advisory 0000849589 S000010013 VA I SEPARATE ACCOUNT OF UNUM LIFE INS CO OF AMERICA C000027687 UNUM America Group VA I C000027688 UNUM America Group VA II C000027689 UNUM America Group VA III 0000880642 S000010014 VA I SEPARATE ACCOUNT OF FIRST UNUM LIFE INSURANCE CO C000027690 First UNUM VA I C000027691 First UNUM VA II C000027692 First UNUM VA III 0000919555 S000011217 LINCOLN LIFE VARIABLE ANNUITY ACCOUNT JF-II C000052176 Lincoln Allegiance Variable Annuity Policy 0001015343 S000011243 LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L C000030965 Group Variable Annuity C000126534 Lincoln Secured Retirement Income Version 2 C000126535 Lincoln Secured Retirement Income Version 3 C000126536 Lincoln Secured Retirement Income Version 4 C000126537 Lincoln Secured Retirement Income Version 1 C000149167 Lincoln Retirement Income Rollover Version 1 C000149168 Lincoln Retirement Income Rollover Version 2 C000149169 Lincoln Retirement Income Rollover Version 3 C000149170 Lincoln Retirement Income Rollover Version 4 0001021153 S000002788 LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT L C000049414 Group Variable Annuity 0001045008 S000002787 LINCOLN LIFE & ANNUITY VARIABLE ANNUITY ACCOUNT H C000049413 American Legacy III View C000049418 American Legacy III C000049422 American Legacy III C Share C000049428 American Legacy III Plus C000049430 American Legacy Shareholder's Advantage C000049432 American Legacy Design C000078958 American Legacy III B Class C000078959 American Legacy Shareholder's Advantage A Class C000097756 American Legacy Signature C000105812 American Legacy Fusion C000116840 American Legacy Series C000176385 American Legacy Advisory 0001048604 S000002799 LINCOLN LIFE VARIABLE ANNUITY ACCOUNT Q C000007694 Group Multi-Fund 0001048606 S000002797 LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N C000007671 Lincoln ChoicePlus C000007672 Lincoln ChoicePlus Assurance Bonus C000007673 Lincoln ChoicePlus Assurance L Share C000007675 Lincoln ChoicePlus Access C000007676 Lincoln ChoicePlus Bonus C000007677 Lincoln ChoicePlus II C000007678 Lincoln ChoicePlus II Access C000007679 Lincoln ChoicePlus II Bonus C000007680 Lincoln ChoicePlus II Advance C000007681 Lincoln ChoicePlus Assurance B Share C000007682 Lincoln ChoicePlus Assurance C Share C000035538 Lincoln ChoicePlus Design C000041381 Lincoln ChoicePlus Assurance (A Share) C000063880 Lincoln ChoicePlus Assurance (B Class) C000074163 Lincoln ChoicePlus Assurance (A Class) C000096384 Lincoln ChoicePlus Rollover C000096925 Lincoln ChoicePlus Signature C000100224 Lincoln InvestmentSolutions C000102889 Lincoln ChoicePlus Fusion C000116834 Lincoln ChoicePlus Assurance Series C000126360 Lincoln ChoicePlus Assurance Prime C000138870 Lincoln Investor Advantage C000138873 Lincoln Investor Advantage Fee-Based C000138874 Lincoln Investor Advantage RIA C000173804 Lincoln ChoicePlus Advisory C000173808 Lincoln Investor Advantage Advisory C000176406 InvestmentSolutions RIA C000176408 Investor Advantage RIA Class C000176572 Lincoln Core Income Variable Annuity 0001093278 S000002798 LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES C000049410 Lincoln ChoicePlus C000049411 Lincoln ChoicePlus Assurance B Share C000049412 Lincoln ChoicePlus II C000049419 Lincoln ChoicePlus Access C000049420 Lincoln ChoicePlus Assurance C Share C000049421 Lincoln ChoicePlus II Access C000049423 Lincoln ChoicePlus Assurance L Share C000049424 Lincoln ChoicePlus II Advance C000049426 Lincoln ChoicePlus Assurance Bonus C000049427 Lincoln ChoicePlus II Bonus C000049429 Lincoln ChoicePlus Design C000054046 Lincoln ChoicePlus Assurance A Share C000064128 Lincoln ChoicePlus Assurance (B Class) C000074175 Lincoln ChoicePlus Assurance (A Class) C000097755 Lincoln ChoicePlus Signature C000105253 Lincoln InvestmentSolutions C000105807 Lincoln ChoicePlus Fusion C000116838 Lincoln ChoicePlus Assurance Series C000176384 Lincoln ChoicePlus Advisory C000176386 Investor Advantage Advisory C000176581 Lincoln Core Income Variable Annuity N-30D 1 septemberletter.htm septemberletter.htm

 

 
John L. Reizian
Vice President and Associate General Counsel
The Lincoln National Life Insurance Company
350 Church Street
Hartford, Connecticut  06103-1106
Telephone: (860) 466-1539
Facsimile:  (860) 466-2550
John.Reizian@LFG.com


September 1, 2017                                                                                                           VIA EDGAR


U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-0506


Lincoln Life Flexible Premium Variable Life Account D: File No. 033-00417; 811-04592
Lincoln Life Flexible Premium Variable Life Account F: File No. 033-14692, 333-40745; 811-05164
Lincoln Life Flexible Premium Variable Life Account G: File No. 033-22740; 811-05585
Lincoln Life Flexible Premium Variable Life Account J: File No. 033-76434; 811-08410
Lincoln Life Flexible Premium Variable Life Account K: File No. 033-76432; 811-08412
Lincoln Life Flexible Premium Variable Life Account M: File No. 333-82663, 333-84360, 333-42479, 333-54338, 333-84370, 333-63940, 333-111137, 333-111128, 333-118478, 333-118477, 333-145090, 333-139960, 333-146507, 333-181796; 333-191329; 333-192303; 333-200100; 811-08557
Lincoln Life Flexible Premium Variable Life Account R: File No. 333-43107, 333-33782, 333-90432, 333-115882, 333-125792, 333-125991, 333-145235, 333-145239, 333-188891; 333-207968; 811-08579
Lincoln Life Flexible Premium Variable Life Account S: File No. 333-72875, 333-104719, 333-125790; 811-09241
Lincoln Life Flexible Premium Variable Life Account Y: File No. 333-81884, 333-81882, 333-90438, 333-118482, 333-118481, 333-115883, 333-156123; 811-21028

Lincoln Life & Annuity Flexible Premium Variable Life Account M: File No. 333-141782, 333-141788, 333-141789, 333-141785, 333-141790, 333-141779, 333-141767, 333-141771, 333-141775, 333-148917, 333-155333, 333-170383; 333-203099; 811-08559
LLANY Separate Account R for Flexible Premium Variable Life: File No. 333-141780, 333-141784, 333-141786,333-141768, 333-141772, 333-141776; 333-149053; 811-08651
LLANY Separate Account S for Flexible Premium Variable Life: File No. 333-141777, 333-141773, 333-141769; 811-09257
Lincoln Life & Annuity Flexible Premium Variable Life Account Y: File No. 333-141781, 333-141783, 333-141787, 333-141770, 333-141774, 333-141778, 333-159954; 811-21029

Lincoln Life Flexible Premium Variable Life Account JF-A: File No. 333-144268, 333-144269, 333-144271, 333-144272, 333-144273, 333-144274, 333-144275; 811-04160
Lincoln Life Flexible Premium Variable Life Account JF-C: File No. 333-144270, 333-144264; 811-08230
Lincoln Life & Annuity Flexible Variable Life Account JA-B: 033-77496; 811-08470

CG Variable Life Insurance Separate Account I: File No. 033-84426; 811-08780
CG Variable Life Insurance Separate Account II: File No. 033-89238; 811-08970
CG Variable Annuity Separate Account I:  033-90984; 811-09014
CG Variable Annuity Separate Account II:  033-83020; 811-08714
Variable Life B of Voya Retirement Insurance and Annuity Company: File No. 033-75248, 033-76004, 033-76018, 033-64277, 333-27337; 811-04536


 
 
 

Lincoln National Variable Annuity Fund A: File No. 002-26342, 002-25618; 811-01434
Lincoln National Variable Annuity Account C: 033-25990, 333-50817, 333-68842, 333-112927; 333-179107; 811-03214
Lincoln National Variable Annuity Account E: 033-26032; 811-04882
Lincoln National Variable Annuity Account H: 033-27783, 333-18419, 333-35780, 333-35784, 333-61592, 333-63505, 333-135219; 333-170695, 333-175888, 333-181615, 333-212681; 811-05721
Lincoln National Variable Annuity Account L: 333-04999, 333-187069, 333-187070, 333-187071, 333-187072; 333-198911; 333-198912; 333-198913; 333-198914; 811-07645
Lincoln Life Variable Annuity Account N: 333-40937, 333-36316, 333-36304, 333-61554, 333-135039, 333-138190, 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 Life Variable Annuity Account Q: 333-43373; 811-08569
Lincoln Life Variable Annuity Account T: 333-32402, 333-73532; 811-09855
Lincoln Life Variable Annuity Account W: 333-52572, 333-52568, 333-64208; 811-10231
Lincoln Life Variable Annuity Account JL-A: File No. 333-141888; 811-02188
Lincoln Life Variable Annuity Account JF-I: File No. 333-144276, 333-144277; 811-09779
Lincoln Life Variable Annuity Account JF-II: File No. 333-144278; 811-08374

Lincoln Life & Annuity Variable Annuity Account H: 333-141756, 333-141758, 333-141761, 333-141754, 333-141763, 333-141766, 333-171097; 333-176216; 333-181617 333-214112; 811-08441
Lincoln Life & Annuity Variable Annuity Account L: 333-141755; 811-07785
Lincoln New York Account N for Variable Annuities: 333-141752, 333-141757, 333-141759, 333-141760,  333-141762, 333-145531, 333-149449; 333-171096; 333-175691; 333-176213; 333-181616, 333-186895; 333-193276; 333-193277; 333-214111, 333-214113, 333-214256; 811-09763
First UNUM America Group VA I, VA II, VA III: 033-43763, 033-45845, 033-45850; 811-06455
UNUM America Group VA I, VA II, VA III: 033-47786, 033-45846, 033-45851; 811-05803



Commissioners: As required by Rule 30e-2 under the Investment Company Act of 1940, as amended (the “Act”), the above-referenced Separate Accounts, unit investment trusts, registered under the Act, mailed to contract owners a report containing financial statements and other applicable information (“Semi-Annual Report”) for the period ending June 30, 2017; for each of the management investment companies (the “Underlying Funds”) issuing securities held by the Account.  We understand that the Underlying Funds have filed or will file their Semi-Annual Reports with the Commission under separate cover.  If you have questions or comments, please contact me at (860) 466-1539.


Very truly yours,

/s/ John L. Reizian
John L. Reizian
Vice President and Associate General Counsel



 
 
 

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