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[Lincoln Life Logo]
May 3, 2000
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
Office of Insurance Products
Division of Investment Management
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
RE: Lincoln National Variable Annuity Account L (File No. 333-5827)
Dear Sir or Madam:
On behalf of The Lincoln National Life Insurance Company (the "Company") and
Lincoln National Variable Annuity Account L (the "Account"), I hereby certify,
pursuant to paragraph (j) of Rule 497 under the Securities Act of 1933, that the
form of the Prospectus and Statement of Additional Information ("SAI") being
used in connection with certain deferred variable annuity contracts offered by
the Company through the Account and otherwise required to be filed under
paragraph (c) of Rule 497 do not differ from the Prospectus and SAI contained in
the Post-Effective Amendment No. 7 for the Account filed electronically on April
26, 2000.
If you have any questions, please contact me at (219) 455-6851.
Sincerely,
/s/ James C. Ross
James C. Ross
Securities Fund Specialist
Lincoln Life
