File No. 812-_____


                       U.S. SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C.  20549
                _______________________________________________


                                      FORM N-8A

                             NOTIFICATION OF REGISTRATION
                        FILED PURSUANT TO SECTION 8(a) OF THE
                            INVESTMENT COMPANY ACT OF 1940


    The undersigned investment company hereby notifies the Securities and
Exchange Commission that it registers under and pursuant to the provisions of
Section 8(a) of the Investment Company Act of 1940, and in connection with such
notification of registration submits the following information:

A.  NAME:

    Lincoln Life & Annuity Variable Annuity Account L

B.  ADDRESS OF PRINCIPAL BUSINESS OFFICE:

         120 Madison Street, 17th Floor
         Syracuse, New York  13202

C.  TELEPHONE NUMBER:

         (800) 893-7168

D.  NAME AND ADDRESS OF AGENT FOR SERVICE OF PROCESS:

         John L. Steinkamp, Esquire
         Vice President & Associate General Counsel
         The Lincoln National Life Insurance Company
         1300 South Clinton Street, P.O. Box 1110
         Fort Wayne, IN  46801

    COPY TO:

         Frederick R. Bellamy, Esquire
         Sutherland, Asbill & Brennan
         1275 Pennsylvania Avenue, N.W.
         Washington, D.C.  20004-2404





E.  CHECK APPROPRIATE BOX:

         Registrant is filing a Registration Statement pursuant to Section 8(b)
         of the Investment Company Act of 1940 concurrently with the filing of
         Form N-8A:

                                       Yes [x]   No [ ]

    Pursuant to the requirements of the Investment Company Act of 1940, the
sponsor of the Registrant has caused this Notification of Registration to be
duly signed on behalf of the Registrant in the City of Syracuse, State of New
York, on the 15th day of August, 1996.

                               LINCOLN LIFE & ANNUITY 
                               VARIABLE ANNUITY ACCOUNT L
                              (Registrant)

                              By: LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK
                                  (Sponsor)

                              By:/s/Philip L. Holstein_______________________
                              Name:_Philip L. Holstein_______________________
                              Title:President________________________________