UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	December 19, 2014 4:30 P.M.

Form:	N-4
CIK: 0001015343 Company Name: LINCOLN NATIONAL VARIABLE ANNUITY ACCT L File Number: 333-198911 REFERENCED SERIES/CLASSES (CONTRACTS) Series ID Class/Contract Name S000011243 LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT L C000149167 Lincoln Retirement Income Rollover Version 1