April 27, 2015
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: Lincoln National Corporation
Form 10-K for the Fiscal Year Ended December 31, 2014
Filed February 26, 2015
File No. 1-06028
Dear Mr. Rosenberg:
This letter is in response to your letter of April 24, 2015 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended December 31, 2014. We are in the process of responding to your comments, but are requesting an extension of 10 business days, until May 22, 2015 to respond. Thank you for your consideration of our request.
Sincerely,
/s/ Douglas N. Miller
Douglas N. Miller
Senior Vice President & Chief Accounting Officer
cc: Randal J. Freitag, Executive Vice President and Chief Financial Officer
Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.
Lincoln Financial Group is the marketing name for Lincoln National Corporation and its affiliates.
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