FORM N-SAR
                              SEMI-ANNUAL REPORT
                     FOR REGISTERED INVESTMENT COMPANIES

Report for six month period ending:    /  /            (a)
             or fiscal year ending:  12/31/2017        (b)

Is this a transition report?  (Y/N):                                         N

Is this an amendment to a previous filing?  (Y/N):                           N

Those items or sub-items with a box "[/]" after the item number should be
completed only if the answer has changed from the previous filing on this
form.

1.  A.  Registrant Name: Lincoln National Variable Annuity Account L

    B.  File Number:  811-07645

    C.  Telephone Number:  (260) 455-2000


2.  A.  Street: 1300 South Clinton Street PO Box 1110

    B.  City: Fort Wayne      C. State: IN    D. Zip Code:46801    Zip Ext: 1110

    E.  Foreign County: _______________________ Foreign Postal Code: _________


3.  Is this the first filing on this form by Registrant? (Y/N)               N

4.  Is this the last filing on this form by Registrant? (Y/N)                N

5.  Is Registrant a small business investment company (SBIC)? (Y/N)          N
    [If answer is "Y" (Yes), complete only items 89 through 110.]

6.  Is Registrant a unit investment trust (UIT)?  (Y/N)                      Y
    [If answer is "Y" (Yes), complete only items 111 through 133.]

7.  A.  Is Registrant a series or multiple portfolio company? (Y/N)          N
        [If answer is "N" (No), go to item 8.]

    B.  How many separate series or portfolios did Registrant have at
        the end of the period?                                               1


SCREEN NUMBER: 01                PAGE NUMBER: 01




For period ending 12/31/2017            If filing more than one
File number 811-07645                   Page 47, "X" box:      [ ]


UNIT INVESTMENT TRUSTS

111. A. [/] Depositor Name:

     B. [/] File Number (If any):

     C. [/] City:                State:       Zip Code:        Zip Ext.:

        [/] Foreign Country: _________________ Foreign Postal Code:___________

112. A. [/] Sponsor Name: ____________________________________________________

     B. [/] File Number (If any): __________

     C. [/] City: ______________   State: __    Zip Code: _____  Zip Ext.:____

        [/] Foreign Country: _________________ Foreign Postal Code:___________


SCREEN NUMBER: 55                PAGE NUMBER: 47




For period ending 12/31/2017           If filing more than one
File number 811-07645                   Page 48, "X" box:      [ ]


113. A. [/] Trustee Name:_____________________________________________________

     B. [/] City: ______________   State: __    Zip Code: _____  Zip Ext.:____

        [/] Foreign Country: _________________ Foreign Postal Code:___________

114. A. [/] Principal Underwriter Name:

     B. [/] File Number:

     C. [/] City: ______________   State: __    Zip Code: _____  Zip Ext.:____

        [/] Foreign Country: _________________ Foreign Postal Code:___________

115. A. [/] Independent Public Accountant Name:

     B. [/] City: ______________   State: __    Zip Code: _____  Zip Ext.:____

        [/] Foreign Country: _________________ Foreign Postal Code:___________


SCREEN NUMBER: 56                PAGE NUMBER: 48




For period ending 12/31/2017           If filing more than one
File number 811-07645                   Page 49, "X" box:      [ ]


116. Family of investment companies information:

     A. [/] Is Registrant part of a family of investment companies? (Y/N)

     B. [/] Identify the family in 10 letters: _ _ _ _ _ _ _ _ _ _

            (NOTE: In filing this form, use this identification consistently
                   for all investment companies in family.  This designation
                   is for purposes of this form only.)

117. A. [/] Is Registrant a separate account of an insurance company?
            (Y/N)

     If answer is "Y" (Yes), are any of the following types of contracts
     funded by the Registrant?:

     B. [/] Variable annuity contracts? (Y/N)

     C. [/] Scheduled premium variable life contracts? (Y/N)

     D. [/] Flexible premium variable life contracts? (Y/N)

     E. [/] Other types of insurance products registered under the
            Securities Act of 1933? (Y/N)

118. [/] State the number of series existing at the end of the period
         that had securities registered under the Securities Act of 1933

119. [/] State the number of new series for which registration
         statements under the Securities Act of 1933 became effective
         during the period

120. [/] State the total value of the portfolio securities on the date
         of deposit for the new series included in item 119
         ($000's omitted)                                           $

121. [/] State the number of series for which a current prospectus
         was in existence at the end of the period

122. [/] State the number of existing series for which additional
         units were registered under the Securities Act of 1933
         during the current period


SCREEN NUMBER: 57                PAGE NUMBER: 49




For period ending 12/31/2017           If filing more than one
File number 811-07645                   Page 50, "X" box:      [ ]


123. [/] State the total value of the additional units considered
         in answering item 122 ($000's omitted)                      $

124. [/] State the total value of units of prior series that were
         placed in the portfolios of subsequent series during the
         current period (the value of these units is to be measured
         on the date they were placed in the subsequent series)
         ($000's omitted)                                            $

125. [/] State the total dollar amount of sales loads collected
         (before reallowances to other brokers or dealers) by
         Registrant's principal underwriter and any underwriter
         which is an affiliated person of the principal underwriter
         during the current period solely from the sale of units
         of all series of Registrant ($000's omitted)                $

126. Of the amount shown in item 125, state the total dollar amount
     of sales loads collected from secondary market operations in
     Registrant's units (include the sales loads, if any, collected
     on units of a prior series placed in the portfolio of a
     subsequent series.) ($000's omitted)                            $

127. List opposite the appropriate description below the number of series
     whose portfolios are invested primarily (based upon a percentage of NAV)
     in each type of security shown, the aggregate total assets at market
     value as of a date at or near the end of the current period of each such
     group of series and the total income distributions made by each such
     group of series during the current period (excluding distributions of
     realized gains, if any):

                                   Number of     Total Assets     Total Income
                                     Series        ($000's       Distributions
                                   Investing       omitted)     ($000's omitted)
                                   ---------     ------------   ----------------

U.S. Treasury direct issue           _____       $__________       $__________

U.S. Government agency               _____       $__________       $__________

State and municipal tax-free         _____       $__________       $__________

Public utility debt                  _____       $__________       $__________

Brokers or dealers debt or debt of
brokers' or dealers' parent          _____       $__________       $__________

All other corporate intermed. &
long-term debt                       _____       $__________       $__________

All other corporate short-term debt  _____       $__________       $__________

Equity securities of brokers or
dealers or parents of brokers or
dealers                              _____       $__________       $__________

Investment company equity
securities                           _____       $__________       $__________

All other equity securities            1         $   536,234       $         0

Other securities                     _____       $__________       $__________

Total assets of all series of
Registrant                             1         $   536,234       $         0


SCREEN NUMBER: 58                PAGE NUMBER: 50




For period ending 12/31/2017            If filing more than one
File number 811-07645                   Page 51, "X" box:      [ ]


128. [/] Is the timely payment of principal and interest on any of the
         portfolio securities held by any of Registrant's series at
         the end of the current period insured or guaranteed by an
         entity other than the issuer? (Y/N)

         [If answer is "N" (No), go to item 131.]

129. [/] Is the issuer of any instrument covered in item 128 delinquent
         or in default as to payment of principal or interest at the
         end of the current period? (Y/N)

         [If answer is "N" (No), go to item 131.]

130. [/] In computations of NAV or offering price per unit, is any
         part of the value attributed to instruments identified in
         item 129 derived from insurance or guarantees? (Y/N)

131. Total expenses incurred by all series of Registrant during
     the current reporting period ($000's omitted)                   $   4,881

132. [/] List the "811" (Investment Company Act of 1940) registration number
         for all Series of Registrant that are being included in this filing:



SCREEN NUMBER: 59                PAGE NUMBER: 51



This report is signed on behalf of the registrant (or depositor or trustee).

City of: Fort Wayne        State of: Indiana          Date: February 21, 2018


                  Lincoln National Variable Annuity Account L
                  -------------------------------------------
                               Name of Registrant



Witness: /s/ Joel Rogers                 By: /s/ Teri Williams
         -------------------------               ------------------------
         Joel Rogers                             Teri Williams
                                                 Assistant Vice President