COVER 7 filename7.txt [LINCOLN FINANCIAL GROUP(R) LOGO] LAW DEPARTMENT THE LINCOLN NATIONAL LIFE INSURANCE COMPANY 1300 SOUTH CLINTON STREET FORT WAYNE, INDIANA 46802 MARY JO ARDINGTON ASSOCIATE GENERAL COUNSEL Phone: 260-455-3917 MaryJo.Ardington@LFG.com VIA EDGAR May 28, 2013 Securities and Exchange Commission 100 F Street NE Washington, D.C. 20549 Re: PRE-EFFECTIVE AMENDMENT NO. 1 TO THE REGISTRATION STATEMENT ON FORM N-4 FOR LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L THE LINCOLN NATIONAL LIFE INSURANCE COMPANY LINCOLN SECURED RETIREMENT INCOME(SM) VARIABLE ANNUITY VERSION 2 FILE NOS. 811-07645; 333-187069 Commissioners: On behalf of The Lincoln National Life Insurance Company and Lincoln National Variable Annuity Account L ("the Account"), transmitted herewith for filing is Pre-Effective Amendment no. 1 (the "Amendment") to the Registration Statement on Form N-4 (the "Registration Statement") under the Securities Act of 1933, as amended, for certain variable annuity contracts that the company proposes to issue through the Account. The Amendment is marked to show changes from the initial Registration Statement (filed March 6, 2013). The Amendment reflects changes made in response to SEC Staff comments and non-material changes made to update the Registration Statement. A request for the acceleration of the effective date of this Amendment is included in this filing. Any questions or comments regarding this filing should be directed to me at the number listed above. Sincerely, /s/ Mary Jo Ardington Mary Jo Ardington Associate General Counsel