0000059558-15-000018.txt : 20150716 0000059558-15-000018.hdr.sgml : 20150716 20150427134953 ACCESSION NUMBER: 0000059558-15-000018 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150427 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINCOLN NATIONAL CORP CENTRAL INDEX KEY: 0000059558 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 351140070 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 150 N RADNOR CHESTER RD CITY: RADNOR STATE: PA ZIP: 19087 BUSINESS PHONE: 4845831400 MAIL ADDRESS: STREET 1: 150 N RADNOR CHESTER RD CITY: RADNOR STATE: PA ZIP: 19087 CORRESP 1 filename1.htm SEC Comment Letter Response

LFG18CB

 

 

 

 

 

 

 

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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