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[LETTERHEAD OF
SUTHERLAND, ASBILL & BRENNAN LLP]
May 7, 1998
KIMBERLY J. SMITH
DIRECT LINE: (202) 383-0314
Internet: [email protected]
VIA EDGAR
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Lincoln National Variable Annuity Account L of
The Lincoln National Life Insurance Company
(File No. 333-5827)
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Commissioners:
On behalf of The Lincoln National Life Insurance Company (the
"Company") and Lincoln National Variable Annuity Account L (the "Account"),
pursuant to Rule 497(j) of the Securities Act of 1933, I hereby certify that the
forms of prospectus and statement of additional information dated May 1, 1998
that would have been filed pursuant to paragraph (c) of Rule 497 do not differ
from those contained in the most recent amendment to the registration statement.
The text of the most recent amendment has been filed electronically.
Please contact the undersigned at (202) 383-0314 if you have any
questions or comments regarding this letter.
Sincerely,
/s/ Kimberly J. Smith
Kimberly J. Smith
cc: Jeremy Sachs, Esq.
Whiting G. Dimock, Esq.
