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October 31, 1996
VIA EDGARLINK
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Lincoln National Life Insurance Company
Lincoln National Variable Annuity Account L
File No. 333-4999
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Dear Commissioners:
On behalf of The Lincoln National Life Insurance Company (the "Company")
and Lincoln National Variable Annuity Account L (the "Account"), we are filing a
certification pursuant to paragraph (j) of Rule 497 under the Securities Act of
1933. In this regard, we certify that the form of prospectus and Statement of
Additional Information ("SAI") for certain group variable annuity contracts
offered by the Company through the Account otherwise required to be filed under
paragraph (c) of Rule 497 would not differ from the form of prospectus and SAI
contained in Pre-Effective Amendment No. 1 to the Form N-4 registration
statement for the Account (the "Amendment"). The Amendment was filed
electronically with the Securities and Exchange Commission on September 25, 1996
via EDGARLINK.
Sincerely,
/s/ Jeremy Sachs
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Jeremy Sachs
