Lincoln National Corporation
150 N. Radnor-Chester Road
Radnor, PA 19087
phone 484-583-1430
November 12, 2013
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, 2012
Filed March 1, 2013
File No. 001-06028
Dear Mr. Rosenberg:
This letter is in response to your letter of November 4, 2013 concerning Lincoln National Corporation’s (“LNC” or the “Company”) Form 10-K for the year ended December 31, 2012. We are in the process of responding to your comments, but are requesting an extension of 10 business days, until December 4, 2013 to respond. Thank you for your consideration of our request.
Sincerely,
/s/ Douglas N. Miller
Senior Vice President and Chief Accounting Officer
cc: Randal J. Freitag, Executive Vice President and Chief Financial Officer