Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Lincoln National Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security  Type

Security Class Title

Fee  Calculation  or Carry  Forward  Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry  Forward  Form  Type

Carry  Forward  File  Number

Carry Forward  Initial  Effective  Date

Filing Fee  Previously  Paid in  Connection  with  Unsold  Securities  to be  Carried  Forward

Newly Registered Securities

Fees to Be Paid

Debt

3.400%  Senior Notes  Due 2032

Rule 457(r)

$300,000,000

99.815%

$299,445,000

$92.70  per  million

$27,758.55

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$299,445,000

$27,758.55

Total Fees Previously Paid

$0

Total Fee Offsets

$0

Net Fee Due

$27,758.55